内蒙古国税重点税源与税负分析

A Study of National Key Tax Sources and Bearings in Inner Mongolia

税收是促进社会经济发展、改善民生、构建和谐社会最重要的调节器,重点税源是保证这一调节器发挥作用的核心力量。2012年,受世界经济持续低迷、国内经济发展困难增多的影响,虽然内蒙古国税税收收入增长率为4.07%,但同比却下降了28.23个百分点。作为重点税源的采矿业、制造业、批发和零售业、电力燃气及水的生产供应业四类行业也出现了明显的疲软,增幅放缓。为此,要通过加强重点税源审核、减少税收流失、培养新型税源等措施,合法合规增加各项税收收入。

Tax revenue is the most important regulator for promoting social and economic development, improving people ＇s livelihood and building a harmonious society. The key tax sources are the central forces for making full use of this regulator. In 2012, under the influences of world economic downturn as well as the increased domestic economic development difficulties, In- ner Mongolia＇s national tax revenue was increased by 4.07% , but, down by 28.23% from the same period last year. Mean-while, as the key tax sources, mining industry, manufacturing industry, wholesale and retail trade, electricity, gas and water production and supply industry also reflect a local economic development. To cope with these problems, it is proposed to carry nut our policy recommendations on strengthening tax audit, reducing tax loss, and adding new tax sources to increase the legal tax revenues.