Study Of Local Government Revenue Structure Problem

Under the environment of socialist market economy, the local government bears the important duty of offering the local public products. For this reason, the local government needs to collect the revenues of certain scale in order to maintain the government's function and meet needs of the local government's expenditure. During the process of collecting the revenues, there are no more problems than the scale of the revenues. The way and the cost of the local government revenues imposed will cause considerable influence on development of local economy. If the structure of the local government revenues is reasonable, the proper structure can not only guarantee the proper scale of the revenues, but improve the local economic environment and local development. If the structure of the local public revenues is unreasonable, it will bring certain negative result. What this thesis studies is the structure of local government revenues of our country.For many years, the financial distribution pattern of our country has changed very greatly; the present pattern is setting up on the basis of reform of the system of tax-separation of 1994. According to different criteria for classification, the structure of the local public revenues can be divided into different forms. The author adopts two kinds of categorized methods: source of revenues and management style. On the basis of the classification and a large number of data, this thesis has carried on positive analysis with the structure of local public revenues. Combining the result of positive analysis, I find out many problems that exist in the structure of local public revenues: the proportion of the extra-budgetary income is too high, the proportion between local public revenue and local GDP is too low, the proportion of tax revenues is low, and the tax system local have unreasonable structure, etc. These problems have bad consequence to local economy and social development.In the last part, the author proposes some measures to solve these problems which include strengthening management of the local public revenues, implementing the unified comprehensive budget management, confirming proper scale of the public revenues , clearing up the non-tax revenues , perfecting transfer payment system.These measures can be expected to optimize the structure of local public revenues.This text compiles a large number of data to deeply analyze the condition of the structure of local public revenue. This is the novel place of this thesis. During the analytic process of the existing problems of the local public revenues, the most of all is regarding the structure of local public revenues as a whole. The reasons and the consequences will influence each other, and then the settlement of some problem will change other problems, so the optimized scheme of structure of revenues must be a whole. These interdependent measures will solve these problems, and reach the optimization of the structure of incomes.