贫困地区县域经济税源状况与后营改增时期的对策建议——基于2012年至2016年G省H县税收经济数据分析

Research on the County-level Tax Source Construction in Chinese Poor Areas after the VAT Reform——Based on Empirical Analysis of H County in G Province from 2012 to 2016

本文以近年来特别是"营改增"后地方经济税源建设面临的现状和问题为出发点,结合G省H县地方税务局等单位实地调研的情况,对该县2012年至2016年的地方经济税收数据进行分析研究,并对后"营改增"时期地方税收税源建设形势进行预判,探索促进地方税源建设的工作重点,提出拓展基础税源、发展优质税源、壮大重点税源、培植后续税源、挖掘潜在税源和重视人文税源等措施,以期为国家贫困地区的H县加强地方税源建设,促进财政增收,实现脱贫致富和奔小康提供决策参考。

Based on the situation and problems of Chinese local tax source construction after the VAT reform,this paper analyses the tax revenue data of county H in province G from 2012 to 2016 and predicts the local tax source construction situation after the VAT reform, explores the key point of enhancing local tax source construction, implements some recommendations for county H, such as expanding tax sources, developing high quality tax sources and exploring potential tax sources, in order to improve tax source construction and give rid of poverty.