保障区域税收收入持续稳定增长的税源结构研究

Research on Tax Source Structure of Sustainable and Stable Growth of Regional Tax Revenue

税收收入稳定增长,各项财政支出才有保障。近年来,我国经济增长强劲,各地的税收收入也都实现了快速增长,但是,建立在经济粗放增长基础上的税源结构能否继续保障未来的区域税收收入持续稳定增长却值得考究。税源结构、经济结构和税收收入的内在联系,决定了在税收制度保持相对稳定的条件下,税源结构与经济结构协调、匹配,税收收入持续稳定增长才有保障。以陕西省为研究案例,分析发现陕西省税源的产业结构和税源的经济性质结构均存在失衡。建议通过调整产业结构、发展循环经济和深化混合所有制改革、发展非公经济来优化税源结构,以保持区域税收收入持续稳定增长。

The financial expenditure is guaranteed by the stable growth of the tax revenue. In recent years,the Chinese economics has been growing rapidly and the tax revenue has achieved rapid growth as well. But,whether the tax source structure based on the extensive economic growth can continue to protect the sustainable and stable growth of regional tax revenue in future is worth studying. The internal connection among tax revenue structure,economic structure and tax revenue could determine the coordinating and matching of tax revenue and economic structure on the condition that tax system could be relatively stable,which contributes to the stable growth of tax revenue. Taking Shanxi Province as the research case,it is found that there is an imbalance between the industrial structure and the economic structure of the tax source in Shanxi Province. It is suggested that Shanxi Province should keep stable and sustainable growth of the regional tax revenue by adjusting the industrial structure,developing the circular economy,deepening the mixed ownership reform and developing the non-public economy to optimize the tax source structure.