县域国税税源结构研究——以宁乡县为例

通过对湖南省宁乡县国税收入税源结构进行深入比较分析，发现该县国税收入长期依赖第二产业中的制造业，未能充分发挥农业大县的优势形成支柱产业。房地产业“泡沫”严重，对宁乡县国税收入增长的支持不可持续。私营企业对国税收入的贡献大幅增长。积极引进外商投资的政策成效显著。从其税种结构分布来看，流转税所占比重正逐年下降，而所得税比重却不断上升。宁乡县应因地制宜、不断扩大税源，并加快第三产业和农产品加工业的发展，有效促进宁乡县国税税源建设。

Study on the Sources of National Tax Revenue Structure in County ---Take Ningxiang County for example

Through the in - depth comparative analysis on the sources of national tax revenue structure in Ningxiang of Hunan province, we have found that the national tax revenue long- term relies on the manufacturing of secondary industry, and it fails to take full advantages of the large agricultural county to form the pillar industries. The real estate industry has become serious ＂bubble＂, and its support for the growth of Ningxiang county＇ tax revenue is of non - sustainable. Private sector＇ s contribution in tax revenue increases substantially, and there are many remarkable results of policy about the actively introduce of foreign investment. From the distribution of the tax structure, the proportion of turnover tax is declining, while the income tax share has continuously increased. Ningxiang county should expand the tax base by adapted to local conditions, and accelerate the tertiary industry and agro - industrial development to effectively promote the construction of Ningxiang county＇ national tax sources.