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1994年税制改革以来,在国家提高“两个比重”政策的指导下,山西中央级税收的比重不断提高,但地方级税收的比重明显低于全国,而且与中部其他五省的差距较大,已成为影响山西地方可用财力和经济发展的一个突出问题。本文深入分析了山西地方级收入所占比重较低的原因,认为应从制度、政策、征管、优化产业结构等各方面入手,构建地方级税收收入可持续增长的长效机制。
Since the reform of the tax system in 1994, under the guidance of the state’s policy of “two weights”, the proportion of central-level taxes in Shanxi has been steadily increasing, but the proportion of local-level taxes has been significantly lower than that of the whole country and the gap with the other five central provinces has been relatively large. Has become a prominent issue affecting the available financial resources and economic development in Shanxi. This paper analyzes in depth the reasons for the low proportion of local-level revenue in Shanxi, and thinks that we should construct a long-term mechanism of sustainable growth of local-level tax revenue from the aspects of system, policy, collection and management, and optimization of industrial structure.