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近年来,沈阳市地方财政收入虽然仍保持增长势头,但增速减慢,组织收入的难度也越来越大。1995年全市完成地方财政收入35.5亿元,比上年增长19.8%,增长速度比上年低3.6个百分点。1996年1—10月份地方财政收入增幅仅为7.1%,低于全国地方级财政收入增幅20个百分点。地方财政收入不仅是一个城市综合实力的体现,也是决定未来经济和社会发展的重要基础。因此,解决沈阳市综合经济效益持续低下的问题已迫在眉睫。那么,新的效益增长点在哪里?税源潜力何在?针对这些问题,我们对近年来沈阳市的地方财政收入进行了剖析,并以主体税收及其税源结构为对象进行了调查研究,力求找到答案。
In recent years, though the local financial revenue in Shenyang still keeps its growth momentum, the growth rate has slowed down and the difficulty in organizing income has also been growing. In 1995, the city completed 3.55 billion yuan of local fiscal revenue, an increase of 19.8% over the previous year and a deceleration of 3.6 percentage points from the previous year. In the first ten months of 1996, the local fiscal revenue increased by only 7.1%, lower than the increase of 20% of the national-level revenue. Local fiscal revenue is not only an embodiment of the overall strength of a city, but also an important basis for determining future economic and social development. Therefore, it is imperative to solve the problem of continued low comprehensive economic benefits in Shenyang City. So, where is the new point of efficiency growth? What is the potential of tax sources? In response to these problems, we analyzed the local fiscal revenue in Shenyang City in recent years and carried out investigations and studies aimed at the tax structure of tax sources and their sources, and sought to find the answer .