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税源即税收收入的来源,广义上是指物质生产部门创造的国民收入,狭义上是指纳税人及其在一定时间内的生产、销售、利润等数量状态。而从实际应用上来说,国民经济各部门、各行业企业、各种类型的纳税人均可视为直接或间接税源。由于近几年我国国民经济开始从高速发展阶段逐步进入到中速发展阶段,加之2012年开始的“营改增”的税制改革,地方税税源正面临前所未有的困境,并已严重影响到地方税收收入及地方政府管理职能的正常履行。对此,本文从分析现阶段地方税税源面临困境的原因着手,有针对性地提出扩大地方税税源规模、增强地方税税源发展潜力、防止地方税税源流失、提高地方税税源发展质量等摆脱地方税税源困境的对策,以供税务主管部门、地方政府及其税务机关参考。
Tax sources that tax revenue sources, broadly refers to the material production sector to create national income, narrowly refers to the taxpayers and their production, sales, profits and other quantitative state. In practical terms, all sectors of the national economy, all kinds of industries and enterprises, and various types of taxpayers can be regarded as a direct or indirect source of revenue. Since the national economy of our country started to gradually move from a high-speed development phase to a medium-speed development phase in recent years, combined with the tax reform that has been implemented since 2012, the local tax source is facing an unprecedented dilemma and has seriously affected the local Tax revenue and the normal performance of local government management functions. Therefore, this article starts with the analysis of the reasons for the difficulties of local tax sources at the present stage, and puts forward some countermeasures such as expanding the scale of local tax sources, enhancing the potential of local tax sources, preventing the loss of local tax sources, improving the quality of local tax sources, For the tax authorities, local governments and their tax authorities for reference.