优化财政收入结构的对策——以郑州市为例

The Methods for the Structure of Better Finance Revenue

衡量财政收入结构合理与否的最常用指标是财政收入的结构,即税收收入与非税收入间的协调关系。文章通过对郑州市财政收入结构现状的分析,认为在郑州市财政收入结构中,非税收入较高,税收收入相对集中于少数几个税种。提出了通过完善税收与非税收入结构、完善税种结构来优化税收收入结构。

The structure of finance revenue is often used to measure public finance revenue. It harmonizes the relationship between tax income and untax income. The article analyzes the existing state of Zhengzhou local public finance revenue. It says untax income is higher among Zhengzhou local taxation, and concentrates on a small number taxation. The article suggests that the structure of better finance revenue is completed by the choice of excellent tax income and untax form.