星云棋牌官网下载

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                                学术堂专业论文学习平台您当前的位置:学术堂 > 经济学论文 > 财政税收论文

                                创新财政税收可持续发展的途径分析

                                时间:2018-12-20 来源:未知 作者:依依 本文字数:3934字

                                  摘要:星云棋牌官网下载财政税收的可持续发展对国民经济的发展有着重要的意义, 但是政府的财政税收结构与管理制度仍然存在一定的问题, 因此针对当前客观存在问题提出对应策略, 满足政府优化财政税收的结构与管理模式, 将有助于社会主义市场经济的持续发展。

                                  关键词:财政税收,可持续发展,管理制度

                                财政税收论文

                                  ZICONGZHONGGUOSHIXINGLEFENSHUIZHIZHIHOU, DIFANGGEGEQUYUDESHUISHOUSHUIPINGDOUYOUSUOCHAYI, ZAIYIDINGCHENGDUSHANG, QUYUCAIZHENGYOUYUFENSHUIZHIDETUIDONGERDEDAOLEYIDINGDEFAZHAN。DANSHIDANGQIANZHONGGUOYIJINGZHUJIANDEJIANGFENSHUIZHIZHENGHECHENGWEITONGYIDESHUISHOUZHIDU, ZHEIDUIYUDIFANGDECAIZHENGSHUISHOUERYANSHIMIANLINZHEXINDEJIYUHETIAOZHAN。ERCONGDANGQIANDIFANGZHENGFUDECAIZHENGSHUISHOUZHUANGKUANGSHANGKAN, HENDUOQUYUCAIZHENGZAIFAZHANGUOCHENGZHONGYUDAOLEPINGJING, TEBIESHIZAIFAZHANHEJINYIBUTUOZHANZISHENCAISHUISHOURUZHEIYIFANGMIANXIANRULEKUNJING。ZHEIZHONGFAZHANMIANLINDEWENTI, ZHUYAOSHIBIAOXIANWEIZAICAIZHENGSHUISHOUDESHOUZHISHANG, MINGYISHANGSUIRANXIANGDUIBIJIAODUO, DANSHICONGSHIJISHANGKANSHIBIJIAOSHAODE, ERQIEDIFANGDECAIZHENGSHUISHOUFAZHANGUOCHENGZHONG, BUFENDIFANGGUANYUANWEILEZHUIQIUZHENGJI, DUISHUJUJINXINGZHUSHUI。YOUYIXIEDIFANGZHENGFU, YOUYUZAIZHANGQIFAZHANZHONGCAIQUYIDAIHAIDAIDEFANGSHI, CONGERCHANSHENGLECAIZHENGSHANGDELISHIBAOFU, SHOUZHIZHIJIANDEMAODUNYEBIJIAOTUCHU。DIFANGZHENGFUBUSHANYUYUNYING, DAOZHIDIFANGCAIZHENGSHUISHOUSHOURUZAIDANGQIANDEJINGJIXINCHANGTAIXIA, CHUXIANCAIZHENGFENGXIAN, ERQIECAIYUANTUOZHANSHANGYEXIANGDUIBIJIAOZHIHOU, SUOYIDIFANGDECAIZHENGSHUISHOUQINGKUANG, CONGZHENGTIERYANXUYAOJINYIBUDECHUANGXINYUGAIGE。

                                  一、当前地方财政税收在持续发展上存在的问题

                                  DIYIFANGMIAN, DANGQIANDIFANGZHENGFUZAITUIDONGCAIZHENGSHUISHOUGUANLIFANGMIANCHUXIANBUGOUKEGUAN、KEXUEDENGQINGKUANG。CONGDANGQIANDEDIFANGZHENGFUCAIZHENGSHUISHOUGUANLIDESHIJIZHUANGKUANGSHANGKAN, BUFENDIFANGZHENGFUDUIYUCAIZHENGSHOUZHIYUNYINGDEGUANLIQUEFATONGCHOUXINGSIWEI, ERQIEBINGMEIYOUGUIFANGUANLISHOUDUAN, ZAICAIZHENGSHUISHOUDEGUANLISHANGMEIYOUZHENGHEXIANGGUANBIAOZHUN, YINCIZAIQUYUFAZHANGUOCHENGZHONG, CAIZHENGSHOUZHICHUXIANBUPINGHENGXIANXIANGYIJINGCHENGWEILEYIZHONGPUBIANDEWENTI。ERQIEDANGQIANZHONGGUOSHISHIXINGTONGCHOUJIANSHEDEFANGSHI, BUFENDIFANGZHENGFUZAITUIDONGDAXINGCAIZHENGXIANGMUJIANSHEGUOCHENGZHONG, DUIYUJICHUSHESHIXIANGMUDECAIZHENGPINGGUBUDAOWEI, DUIYUCAIZHENGSHUISHOUDEGUANLIYUTOUZIBUKEXUE, YINCIZAIJICHUSHESHIDEDAGUIMOJIANSHEZHONG, CAIZHENGZIJINDELANGFEISHIBIJIAOTUCHUDE。GUOQUYOUYUZAICAIZHENGSHUISHOUDEZIJINGUANLISHANGCHUXIANBUQUANMIANHEKEXUEDEWENTI, YEWEIZHENGFURENYUANDEFUBAIXINGCHENGLEWENCHUANG。YAOJIEJUEZHENGFUCAIZHENGSHUISHOUKECHIXUFAZHANDEWENTI, XUYAOCHONGFENKAOLVRUHEJINYIBUDEDIAODONGDIFANGCAIZHENGSHUISHOUDEJIJIXING, YOUQISHIZAIKECHIXUFAZHANSHANGCHUANGXINJIZHIYUSHOUDUAN, YIKEXUEDEFANGSHIBANGZHUCAIZHENGSHUISHOUDEGUANLIZAIZHENGQUEDEGUIDAOSHANGYUNXING。

                                星云棋牌官网下载   DIERFANGMIAN, DANGQIANZHONGGUOBUTONGDIFANGZHENGFUZHIJIANDECAIZHENGSHUISHOUCHAJUXIANGDUIBIJIAODA。ZHONGGUODONGXIBUFAZHANBUPINGHENG, BUTONGQUYUDEZHENGFUZAIJINGJIFAZHANGUOCHENGZHONGCHUXIANLEYIDINGDEWENTI, ERQIECHANGNIANLEIJI, YOUYUCAISHUIZHIDUHEGUANLIFANGSHIDEBUPINGHENG, JIASHANGJICHUDECAIZHENGSHILIZHIJIANDECHAJU, HUIZAOCHENGBUTONGDIFANGZHENGFUZHIJIANDECHAJUZHUJIANLADA。BUFENDIFANGZHENGFUDEJINGJIXIANGDUIBIJIAOCHIJIN, ERQIELISHIBAOFUXIANGDUIBIJIAOCHENZHONG, SUOYIZAIQUYUJINGJIDEXIEDIAOFAZHANSHANG, CAISHUISHOURUDEBUPINGHENGYEZAOCHENGLEYANZHONGDEWENTI, YEZAIBENZHISHANGZAOCHENGLEQUYUJINGJIDEFAZHANBUPINGHENG。CAISHUISHOURUWENTIDAOZHIDEJINGJIFAZHANWENTI, YEYINGXIANGLERENMINRIYIZENGZHANGDEWUZHIWENHUAXUQIU, DANDUIDANGQIANZHONGGUODEJINGJICHIXUFAZHANZAOCHENGLEBULIYINGXIANG。

                                  DISANFANGMIAN, DANGQIANDIFANGZHENGFUDECAIZHENGSHUISHOUZAIJIEGOUSHEZHISHANGCUNZAIBUPINGHENG。YOUYUYIBUFENDIFANGCAIZHENGSHUISHOUZAIFAZHANGUOCHENGZHONGQUEFACHIXUXINGDELILIANG, TEBIESHIZAIZHENGTITIZHIZHUANXINGYUSHENGJIGUOCHENGZHONG, DUIYUSHICHANGDEKEGUANTIAOJIANYIJISHICHANGCHIXUFAZHANDEGONGXUMAODUN, BINGMEIYOUSHENRUJINXINGPOUXI, SUOYIZAIJILIEDESHICHANGJINGZHENGZHONG, WUFAXINGCHENGKECHIXUDECAIZHENGLILIANG。YIDANQUEFACHIXUXINGDECAISHUILAIYUAN, DIFANGZHENGFUZAITUIXINGDAXINGDEJICHUSHESHIXIANGMUQUEFAXIANGDUIYINGDEZIJINZHICHI, ERQIECAISHUIZHIDUDEBUPINGHENG, YEYINGXIANGLESHICHANGCHANYEJIEGOUDEPINGHENGDU, TEBIESHISHICHANGJINGJIZHONG, QIYEHUISHOUDAOCAISHUIZIYUANBUPINGHENGDEYINGXIANG, XUANZEZOUXIANGCHENGBENGENGDIDECHANYEFANWEI, ZHEIYANGSHICHANGJINGJIDEJUNHENGXINGYUJIANKANGCHIXUXINGYINGXIANGHUIQUEFAHOUJING, CONGERDUIZHENGTIGUOMINJINGJIDEZHANGYUANFAZHANZAOCHENGBULIDEYINGXIANG。

                                  二、影响财政税收持续发展的主要原因

                                  DANGQIANZHONGGUOCAIZHENGSHUISHOUZAIKECHIXUFAZHANFANGMIANCHUXIANLEYIXILIEDEWENTI, BAOKUOLECAISHUIZHIDUDEBUPINGHENGYIJIGUANLIMOSHIBUKEXUEDENG。MIANDUIZHEIXIESHIJICUNZAIDEWENTI, YAOTUIDONGDIFANGCAIZHENGSHUISHOUKECHIXUFAZHAN, XUYAOYUNYONGCHUANGXINSHOUDUANPOUXIWENTIXINGCHENGDEYUANYIN, CONGERJINYIBUWEIDIFANGCAIZHENGSHUISHOUDECHIXUFAZHANTIGONGTUIDONGLI。JIEHEDANGQIANSHIJIZHUANGKUANG, YINGXIANGDIFANGCAIZHENGSHUISHOUKECHIXUFAZHANDEZHUYAOYUANYINBAOKUOYIXIAFANGMIAN:

                                  SHOUXIANDIFANGZHENGFUDECAIZHENGSHUISHOULISHIBAOFUXIANGDUIBIJIAOCHENZHONG, TEBIESHIZHENGFUZAIGUOQUYIDUANSHIJIANPIANMIANZHUIQIUGAOSUDUFAZHANZHONG, ZHANGQIYIJIEDAIDEFANGSHIHUOQUCAIZHENGZIJIN, DAOZHIDIFANGDECAIZHENGSHUISHOUDEFUDANBIJIAOCHENZHONG。SUIRANDANGQIANYIJINGZHUJIANDEZHUANBIANFENSHUIZHI, DANSHIZAIGUOQUFENSHUIZHISUOZAOCHENGDELISHIBAOFUSHIBIJIAOYANZHONGDE, ZAIFENSHUIZHIDEZHIDUZHICHIXIA, ZHONGYANGDECAIZHENGZIJINYIDINGCHENGDUSHANGDEDAOLEHUANJIE, DANSHIDIFANGDECAIZHENGYALIBIJIAODA, HENDUOXIANJICAIZHENGNIANFUYINIANDEDAISHANGCHENZHONGDELISHIQIANZHANG, ZAICAIZHENGFUZHONGYUNXINGDEBEIJINGZHIXIA, CAIZHENGSHUISHOUDEKECHIXUFAZHANJIUQUEFAHOUJING, YIXIEDIFANGZHENGFURUGUOMEIYOUCAIQUKEXUEDEGUANLIFANGSHI, ZEKENENGCHUXIANJIZHONGNANFANDEXIANXIANG。

                                  QICI, DANGQIANDUIYUDIFANGDECAIZHENGSHUISHOUKECHIXUFAZHANDEGUANLIMOSHI, TEBIESHIZHIDAOSIXIANGYUCUJINCAIZHENGZIJINDETIWAIXUNHUANDENGWENTI, RENGRANQUEFATONGYIDESILU。YOUYUYIXIEDIFANGCAIZHENGDEZHUYAOFUZELINGDAOZAIGUANLIDIFANGDECAISHUISHOURUSHI, CAIQUDERENGRANSHIJIHUAJINGJIDESIWEI, TEBIESHIQUEFATUIDONGDIFANGZAOXUESHICAIZHENGZIJINYUNXINGDESILU, ZHEIJIUDAOZHILEHENDUODIFANGZAIFAZHANGUOCHENGZHONGRENGRANXIGUANYUXIANGSHANGJIZHENGFUSUOQUZIJIN, HUOZHESHITONGGUOJIEDAIDEFANGSHIHUODEZIJINZHOUZHUAN, RANERCONGBENZHISHANGBINGMEIYOUZENGJIAZHENGFUDESHOURUZHUANGKUANG, SUOYICONGBENZHISHANGKAN, KAOJIEXINHAIJIUDENGFANGSHILAITUIDONGDIFANGCAISHUISHOURUDEZENGJIA, SHIJISHANGBINGBUKEQU, YEKENENGZAOCHENGZHENGFUDEYIXILIEWENTI。

                                星云棋牌官网下载   ZAIZHE, HENDUODIFANGZHENGFUDEZHENGCEXINGJIANSHOUZENGZHIYINSUXIANGDUIBIJIAODUO, ERQIECAIZHENGZHICHUDEJIEGOUYEYANZHONGCUOWEI。HENDUODIFANGZHENGFUREZHONGYUGAOYIXIEDAGUIMODEJICHUJIANSHEXIANGMU, ZHEIXIEJICHUJIANSHEXIANGMUSHIJISHANGWEIBEILESHICHANGJINGJIDEYIBANFAZHANGUILV, ERQIEYERONGYICHUXIANYUMINZHENGLIDEXIANSHIZHUANGKUANG, SUOYIYEHUIYANZHONGDELADADIFANGCAISHUISHOURUDEMAODUN。JIASHANGDIFANGZHENGFUPEIHEZHONGYANGZHENGFUKAIZHANGUDINGZICHANTOUZIDECAIZHENGSHUISHOUDIAOZHENG, ZHONGDIANSHIDIAOJIEGEZHONGSHUISHOUDENG, QISHIYEKENENGDUIDIFANGZHENGFUDECAIZHENGSHUISHOUDESHOURUZHUANGKUANGCHUXIANYIXIEJIANSHOUDEWENTI, CONGERYANZHONGDEYINGXIANGHEZHIYUELEDIFANGCAISHUIZHIDUDEFAZHAN。

                                  ZONGHESHANGSHUDEFENXI, KEYIKANCHUDANGQIANDIFANGZHENGFUDECAIZHENGSHUISHOUKECHIXUFAZHANKUNJING, SHIYOUHENDUOLISHIYUANYINYIJIXIANSHIYUANYINGONGTONGZAOCHENGDE。ZHENGFUXIWANGTONGGUOCAIZHENGSHUISHOUDENGFANGSHILAIZENGJIAZHENGFUZISHENSHOURU, RANERHUSHILEZHENGFUZAIFAZHANGUOCHENGZHONGDEKEGUANGUILV, MEIYOUXINGCHENGZAOXUESHIDEFAZHANMOSHI, SHIBUKENENGTUIDONGCAIZHENGSHUISHOUCONGSHULIANGYUJIEGOUSHANGBUDUANDEKEXUEDIAOZHENG。SUOYIZHIMIANWENTIXINGCHENGDEYUANYIN, ZHENGFUXUYAOCAIQUYIXILIECUOSHITUIDONGCAIZHENGSHUISHOUDEJIEGOUXINGDIAOZHENG, CONGSHENCENGCISHANGSHIYINGDANGQIANJINGJIXINCHANGTAI, CHUANGXINCAIZHENGYUSHUISHOUDEGUANLIMOSHIYUGUANLISILU, CAINENGCONGBENZHISHANGTUIDONGCAIZHENGSHUISHOUDEKECHIXUFAZHAN。

                                  三、推动创新实现财政税收可持续发展的策略

                                  (YI) CHULIHAODIFANGYUZHONGYANGZHIJIANDECAIZHENGSHUISHOUYUJINGJIZHIJIANDELIANXI

                                  ZHENGFUXUYAOQUANFANGWEIDIDIAOZHENGDANGQIANJINGJIFAZHANDEMOSHI, CONGERTUIDONGDIFANGDECAIZHENGSHUISHOUFAZHAN。ZHENGFUYAOSHANYUCHULIHAOSHICHANGYUZHENGFUCAIZHENGZHINENGZHIJIANDEGUANXI, ZHENGFUDECAIZHENGSHUISHOUZHINENGBUNENGGUODUODEGANYUSHICHANG, YAOBASHICHANGJINGJIZHONGHUICHUXIANWENTIDEBUFEN, CAIQUCAIZHENGDENGSHOUDUANJINXINGDIAOJIE, BAOZHANGSHICHANGJINGJIDEKECHIXUFAZHAN。YAOJIANCHISHICHANGZUOWEIYIXIANGJIBENSHOUDUAN, DUISHEHUIDEZIYUANJINXINGDIAOPEI, ZUNZHONGSHICHANGDEKEGUANFAZHANGUILV, CUJINDANGQIANSHEHUISHOURUFENPEIGONGPINGYUHEXIE, CAINENGBAOZHANGSHEHUIJINGJIDECHIXUWENDINGFAZHAN。YINCICAISHUIZHIDUDEGAIGE, XUYAOJIEHEZHENGFUSHIQUANFENGONGDEGAIGE, MINGQUEGEJICENGJIZHENGFUDECAIZHENGSHUISHOUZHINENG, TONGSHIMINGQUEQIZHIZEFANWEI, RANGZHENGFUDECAIZHENGSHUISHOUZAIZHIZEFANWEINEIFAHUICHUYINGYOUGONGNENG。ERQIEHAIYINGGAICHULIHAOJINGJITIZHIYUZHENGFUDECAIZHENGTIZHIZHIJIANDELIANXI, TEBIESHICONGZHANGYUANDECAIZHENGSHUISHOUFAZHANERYAN, YAOCONGQUYUCAIZHENGDEFAZHANGUOCHENGZHONGCAIQUGEZHONGSHOUDUANXIEDIAOHAOZHENGFUCAIZHENGYUDIFANGJINGJIFAZHANZHIJIANDELIANXI, XINGCHENGKEXUEDEGONGGONGCAIZHENGTIXI, LIXINGDEJINXINGSHEHUIZHONGDAJICHUXIANGMUTOUZI, BIMIANCAIZHENGYUSHUISHOUZIJINDEGUODUOLANGFEI。

                                  CHUCIZHIWAI, CAIZHENGYUNXINGJIZHIYUSHICHANGYUNXINGFANGSHIZHIJIANYAOHUXIANGXIEDIAO, XINGCHENGGEJIZHENGFUDEHELICAIZHENGDIAOKONGMOSHI, DUISHICHANGDEYUNZUOFANGSHIYAOJIYUYIDINGZUNZHONG, BAOZHANGSHICHANGJINGJIDEGONGPINGJINGZHENGYUHELIYUNXING, CAIQUKEXUESHOUDUAN, DUIDANGQIANSHICHANGDEWENDINGFAZHANTIGONGCAIZHENGSHUISHOUSHANGDEBAOZHANGYUZHICHI。

                                  (ER) CHUANGXINDANGQIANGEJIZHENGFUDECAISHUIMOSHI

                                星云棋牌官网下载   ZHENGFUYAOANZHAOSHEHUIZHUYISHICHANGJINGJIFAZHANDETEDIAN, DUIYUANYOUDECAIZHENGZHIDUJINXINGDIAOZHENGYUGAIGE, CAIQUQULIEQUYOUDEFANGSHIJINXINGWANSHAN。

                                  SHOUXIAN, DUIYUCAIZHENGSHOURU, JINXINGZHIDUXINGCHUANGXIN, DUIYUSHUIFEIGUIWEIYUGAIGEZHIDUYAOGUANCHEYULUOSHICHUANGXINJIZHIYUSHOUDUAN, CHULIHAOSHUISHOUYUFEIYONGZHIJIANDEGUANXI, ERQIECHUANTONGDECAIZHENGSHUISHOUZHIDUJIEGOUYAOJINXINGJINYIBUWANSHAN, GAISHANDANGQIANGUOYOUZICHANDEGUANLIJIZHI, DUIGUOYOUZICHANDEPANHUOYUSHOUYIYAOJIYUGUANZHU, TIGAOZHENGFUDESHIJIKEYONGCAIZHENGLILIANG。

                                星云棋牌官网下载   QICI, ZHENGFUYAOYANGEKONGZHIHAOCAIZHENGSHUISHOUDEZHICHU, DUIYUZHICHUDEGUANKONGYAOCHUANGXINSHOUDUANYUXINGSHITUOZHANFANWEIYANSHENGEZHONGXINDEMOSHI。ZHENGFUXUYAOJINYIBUWANSHANZHENGFUGEXINGZHENGSHIYEDANWEIDEGONGGONGCAIGOUZHIDU, ERQIEYAOSHENHUASHIYEDANWEIDEZHIDUHUAGAIGE, HEDANGQIANDECHANYEFAZHANYAOQIUXIANGSHIYING, DUIDANGQIANZHENGFUBAOBANDEGEXIANGZHIDUYAOJINXINGZHONGXINDESHULI, ZHEIYANGCAINENGBANGZHUGUOYOUQIYEYOUJINYOUTUI, SHIHEDANGQIANSHICHANGJINGJIDEFAZHANYAOQIU。

                                  ZAICI, ZHENGFUDUIYUCAIZHENGYUSUANDEGUANLIZHIDUSHANGYAOJINXINGCHUANGXIN, TEBIESHIJIEHEDANGQIANZHENGFUDECAIZHENGLILIANGDEGAIGE, ZUOWEIZHUYAODEMUBIAO, DUICAIZHENGJINXINGZONGHEXINGDEYUSUAN, QIANGHUADANGQIANZHENGFUDEYUSUANGUANLINENGLI, DUIYUYUSUANYAOJINXINGJINGXIHUABIANZHI, DUICAIZHENGYUNXINGJIXIAOYAOJINXINGKAOHE, CONGERTIGAOGONGGONGCAIZHENGZHICHUDEZONGHEXIAOLV, ZUIZHONGSHIXIANDUICAIZHENGSHUISHOUZHICHUDEKEXUEYUNXINGYUGUANLI。

                                  JIESHUYU

                                星云棋牌官网下载   DANGQIANZHONGGUODEJINGJIYIJINGJINRULEXINCHANGTAI, ZHENGFUZAIGUANLICAIZHENGYUSHUISHOUDENGFANGMIANYAOCAIQUHELIDEZHIDUYUMOSHI, TIGAOGUANLIDEXIAOLV, ZHONGSHICAIZHENGZIJINDEYUNXINGJIXIAO, CONGERQUANFANGWEITIGAODIFANGCAIZHENGSHUISHOUDEYUNXINGZHILIANG。WEILAIDEJINGJIFAZHANBIRANYINGLAIXINDEJIYUYUTIAOZHAN, ZHIYOUZHENGQUEDECHULIHAOCAIZHENGSHUISHOUDEGUANLIWENTI, YOUHUACAIZHENGSHUISHOUDEJIEGOUYUGUANLIMOSHI, CAINENGGOURANGZHONGGUODEJINGJIFAZHANZOUXIANGYITIAOFAZHIHUAYUGAOXIAOHUADEGUIDAO。ZHENGFUYAOZHENGSHIDANGQIANCAIZHENGSHUISHOUSUOCUNZAIDEKEGUANWENTI, YIJIANLIQIGENGWEIWANSHANDEGONGGONGCAIZHENGTIXIWEIZHUYAOMUBIAO, TUIDONGGUOYOUZICHANGAIGE, PANHUOJITIZICHAN, TUIDONGSHEHUIJINGJIDECHIXUYUNZHUAN, ZUNZHONGSHICHANGDEFAZHANGUILV, ZUIZHONGTUIDONGZHENGTIJINGJIDEWENDINGGAOXIAOYUNXING。

                                  参考文献
                                  [1]顾晓敏, 冯萌萌.利率市场化与我国上市商业银行盈利能力的影响[J].时代金融, 2017 (2) :23-24.
                                  [2]推进创新纳税服务工作[J].中国税务, 2011 (9) :1-1.
                                星云棋牌官网下载   [3]孙德涓, 柳彩绮, 叶颖.对我国房产税改革的现状分析[J].时代金融, 2016 (21) :375-376.

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