广西税源现状及今后税源培育方向

Tax Source Status in Guangxi and Future Cultivation Orientations

本文从主体税种、产业、行业、区域四个角度分析广西税源现状,发现广西税源存在的主要问题在于产业结构不够合理、工业总量不大、效益不高,第三产业对税收的贡献率较低,提出广西应从优化产业结构、拓宽地方税源方面培育税源。

This paper analyzes current situation of tax source in Guangxi from four perspectives in- cluding main tax categories, sectors, industries as well as regions, and argues that existing problems of tax source in Guangxi lie in unreasonable industrial structure, limited total industrial amount, low benefit and low contribution rate of tertiary industry to taxation, and finally puts forward that Guangxi shall cultivate tax source starting with optimizing indus- trial structure and broaden local tax source range.