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随着资源日益减少甚至枯竭,资源型经济发展模式将无以为继,资源型地区经济转型迫在眉睫。山西省作为典型的资源型地区,在2010年被确定为国家资源型经济转型综合配套改革试验区,山西省经济进入高速转型时期。本文选取与经济转型关系密切的2003-2013年山西省财政税收数据来开展研究,采用描述性分析法从山西省产业税收结构贡献和第二三产业内行业税收结构贡献三个方面揭示出山西省地方财政税收结构与资源型经济转型关系。资源型经济转型不仅对产业税收结构有所调整优化,而且对产业内部行业的调整升级有很大推动作用。山西省以第二产业内煤炭开采和初加工业税收为其主要税收来源的税收结构在资源型经济转型的作用下会使得转型前期三次产业税收贡献及总税收贡献增速大幅下降,转型中后期对财政税收的影响有待以后更多数据分析才可清楚。最后提出优化财政税收结构扩大税源,夯实财基的政策建议。
With the decreasing or even depleting of resources, the resource-based economic development model will be unsustainable and the economic transformation of resource-based regions is imminent. As a typical resource-based area, Shanxi Province was identified as a pilot area for the comprehensive reform of national resource-based economic restructuring in 2010, and Shanxi’s economy entered a period of rapid transformation. In this paper, Shanxi Province tax revenue data from 2003 to 2013, which is closely related to the economic transition, are selected to carry out the research. Descriptive analysis is used to reveal the contribution of Shanxi’s industrial tax structure and the industry’s tax revenue structure in the second three industries Local Fiscal Revenue Structure and Resource - based Economic Transformation. Resource-based economic restructuring not only to adjust the industrial tax structure optimization, but also to adjust and upgrade the industry within the industry has greatly contributed. Shanxi Province, the secondary industry, coal mining and primary processing industry tax revenue as its main source of tax revenue structure under the transformation of resource-based economy will make the transformation of the three industries in the pre-transition tax revenue and total tax contribution growth rate dropped significantly during the transition The impact on fiscal revenue is subject to more data analysis in the future. At last, it puts forward some suggestions on how to optimize the fiscal revenue structure and expand the tax source to consolidate the wealth base.