The Research Of Fiscal Revenue Structure Optimization Of Liaoning Province

Finance is an important tool for government to regulate social and economicoperation,and also the macro-control to promote the economic development,it has theimportant means for development society and economy of a country or region better andfaster. The financial revenue is an important indicator to measure the economic strengthof a region. There are closely related between the size and structure of the financialincome and social reproduction and people’s lives, concern the development of nationeconomic and social stability,also the reflects of the government’s ability of perform itsfunctions. While expand the scale of the financial revenue,must optimize the structure ofthe financial revenue,to make disposable financial resources of government growsimultaneously with the financial revenue. Analysis on the financial revenue is furtherdeeper the scale of financial revenue. Be able to understand the changes in theeconomic development of various sectors of the national economy, reveal thecharacteristics and trends of the government financial revenue growth, found that theirrational phenomenon exists in the structure of government financial revenue. Explorethe reasonable way to increase the government revenue, further increase the governmentfinancial revenue and improve the quality of the financial revenue.In recent years, the financial revenue of Liaoning province to maintain a rapidgrowth overall, in2011, the financial revenue more than tripled in2000. However, whenwe see the financial revenue of Liaoning province expanding, we should also payattention to the quality of the financial revenue, to find the problems that existed in thefinancial revenue structure, recognizing that the financial revenue structure of Liaoningprovince need to adjust. Based on the problems faced by the social and economicoperation of Liaoning province, this paper select “Research of Optimize the FinancialRevenue Structure of Liaoning Province”as the paper topic. Paper based on the data ofthe local financial revenue of Liaoning province in nearly twelve years, according toeconomic theory, use econometric methods, build econometric models, analysis the sizeand structure of the financial revenue of Liaoning province.The paper focuses on four parts, they are current situation, problems, causes and countermeasures. Through the study found that there are some problems in the financialrevenue structure of Liaoning province: first, the proportion of the financial revenue inGDP is lower. Although the proportion of the financial revenue in GDP of Liaoningprovince has increased, but it still lower compared with the national average. Second, theproportion of tax revenue in the financial revenue is lower and has s downward trend.Third, the high proportion of non-tax revenue to the total financial revenue. Fourth, thesubject of taxes is not clear, the proportion of main taxes incomes in tax revenues islower. Fifth, the problems of industrial structure prominent. Next, the paper analysis thereasons of problems caused by the financial revenue of Liaoning province, there areirrational industrial structure affects the financial revenue, the issue of the ownershipstructure affects the proportion of the financial revenue in GDP, the quality and efficiencyof tax collection lower affects tax revenues, the size and structure of non-tax structureis unreasonable and the management is not standardized. Finally, this paper combinedwith status of the financial revenue and resource conditions of Liaoning province, putforward the corresponding countermeasures and suggestions to optimize the structure ofthe financial revenue. The following measures: first, create a legal environment toaccelerate the optimization of the industrial structure and increase the financial revenue.Second, establish and improve the steady increase mechanism of the financial revenue.Third, strengthen the project construction further to expansion of the scale of economies.Fourth, strengthen the tax administration and the legal system, to improve the taxcollection rate. Fifth, set up new categories of taxes, to increase the tax revenue ofLiaoning province. Sixth, strengthen and standardize the management of non-taxrevenue, adjust the structure of tax and non-tax revenue.