培育广西地方税源的战略举措研究

源为税之本,税以源而存;经济决定税收,税收反作用于经济--这是税收与经济、税收与税源关系的基本判断.1994年税制改革将税收收入分为中央税和地方税,从而确立了地方税收在地方经济发展中的收入主渠道作用.因此,地方税源的培育、地方税收的增长也就成为地方经济发展中备受关注的课题.本文通过对培育地方税源的研究,促进地方税源监控体系的建立与完善,建立地方税收收入良性增长的增收机制,最终达到促进地方经济发展的根本目的.

Study on Stratagic Acts of Fostering Local Tax Source in Guangxi

Tax source is the root of taxation, taxation lives these are basic judgements on the relation between taxation on tax source; economy decides taxation, tax feeds back economy- and economy, taxation and tax source. Taxation reform in 1994 split taxation into center taxation and local taxation. Thereby local taxation was established as main channel function in local economic development. This article studied fostering local tax source, trying to accelerate setting up supervise system on local tax source, setting up mechanism of local taxation rising and achieving aim of boosting local economic development eventually.