Research About Structure Of Fiscal Revenue In Guangxi Beibu Gulf Economic Area

In the socialist market economy, local government’s function is to satisfy public demand. Fiscal revenue is public funds raised by government, and its stable increase is the foundation for the government to carry out its general functions, boost the development of economic and social affairs and build a harmonious society. With the development of the society and economy, public demand has sharply increased, government’s functions have expanded in a great extent and the fiscal expenditure is sharply increased accordingly, so local government needs to raise plentiful funds to maintain the functions of government and cover the costs. However, for the increase of fiscal revenue, we cannot say that the more or the fast is the better. The economic development decides the amount of fiscal revenue and the structure of fiscal revenue determine the quality of the fiscal revenue. A sound structure of fiscal structure will facilitate the stable increase of fiscal revenue and make contribution to the development of economy and society and a unreasonable fiscal structure will have bad effects on the economy. For an underdeveloped province in the west of china like Guangxi which has a obvious contradiction between fiscal income and expenditure, it is important to optimize the structure of fiscal income and increase fiscal revenue so as to satisfy the social demands and ensure the development of society and economic stability.The approval of Guangxi Beibu Gulf Economic Area Development Plan in January,2008shows Chinese central government’s concern to Guangxi. The development of Guangxi Beibu Gulf is a great opportunity for Guangxi to implement the policies of opening up and general economic development, and it is also the major measure to push Guangxi to involve actively in China ASEAN Free Trade Area Cooperation, The Pan-Beibu Gulf Economic Cooperation and Greater Mekong River Sub-region Cooperation. The development of Guangxi Beibu Gulf will certainly advance the position of Guangxi in the whole country opening up and regional economic cooperation.The paper, based on the related research on optimizing the local governments’fiscal revenue structure of the other scholars and combining with the relevant data of economic development and fiscal revenue of Guangxi Beibu Gulf Economy Area from2008to2012, summarizes the common characteristics and personality characteristics of the fiscal revenue structure in Guangxi Beibu Gulf economy area from the aspects of the proportion of fiscal revenue in CDP, the amount and structure of local public fiscal budget and the proportion of tax revenue and nontax revenue. Based on the empirical analysis, the paper makes a further research on the factors affecting the fiscal structure of Guangxi Beibu Gulf economy area from the aspect of current fiscal system, taxation policy, and industry structure and management of nontax revenue. On the basic of the above analysis, the paper finally puts forward the suggestions of actively seeking for fiscal support, enhancing the construction of key source of revenue, strengthening the management of taxation and government debt management with the purposes of optimizing the fiscal structure of Guangxi Beibu Gulf economy area, improving the quality of fiscal revenue and providing sufficient capital for the fast and healthy development of local economy.