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一、财政收入结构变化情况 (一)税收结构分析。1995-2000年,流转税主体税种增值税和消费税占全部财政收入的平均比重为56.5％,处于主体地位,营业税所占比重为13.74％。同期,所得税主体税种企业所得税、个人所得税和农业税占全部财政收入平均比重为11％,其中,企业所得税处于主体地位,所占比重为5.86％,个人所得税和农业税相对比重较低,分别占2.54％、2.63%,虽然吉林省是农业大省,但农业税收由于受自然条件的影响较大和增产不增收的特点,难以成为财政收入的稳定来源。在地方税种中,据2000年统计,营业税、企业所得税、个人所得税和城市维护建设税依次成为地方税收入的主要部分。从税收分项目完成情况看,1995-2000年,增长幅度大于平均增长9.48％.的税种主要有企业所得税和个人所得税,其中企业所得税增长14.49％,主要是
First, changes in the structure of fiscal revenue (A) tax structure analysis. From 1995 to 2000, the main tax revenue-sharing tax and consumption tax accounted for 56.5% of the total fiscal revenue, which was the dominant position with sales tax accounting for 13.74%. In the same period, the main body of the income tax, corporate income tax, personal income tax and agricultural tax accounted for 11% of the total financial income, of which corporate income tax was the dominant position, with a share of 5.86% and a relatively low individual income tax and agricultural tax accounting for 2.54% , 2.63%. Although Jilin Province is a major agricultural province, agricultural tax revenue can not be a stable source of fiscal revenue because of its great influence on natural conditions and its increase in yield. In local taxes, according to the statistics of 2000, business tax, enterprise income tax, personal income tax and urban maintenance and construction tax become the major parts of the local tax revenue in turn. Judging from the completion of tax sub-projects, the categories of tax whose growth rate exceeded that of 9.48% in 1995-2000 mainly include corporate income tax and personal income tax, of which corporate income tax has increased by 14.49%, mainly due to