Study On Improving The Quality Of Liaoning Local Fiscal Income

Finance income of China and Liaoning province has experienced a rapidgrowth stage nearly twenty years with China’s rapid economic and social development.Fiscal revenue growth helped drive the economic development and people’s livingstandard improving. At the same time, some local governmentsunilaterally pursued the quantity of finance income, but ignore the quality of fiscalrevenue increaseing. The result is to produce a series of social problems, such asenvironmental pollution, economic structure imbalance, the widening income gap etc.To improve the quality of fiscal revenue can not only provide reliable guarantee forthe exercise of government functions, but also can coordinate the development ofeconomic society.Based on the revenue’s data in Liaoning Province nearly a decade, this paper usemacro statistical data to analysis the status of Liaoning revenue’s quality throughconsolidation some related reference and organize about revenue’s quality. Ultimatelythis paper will provide reasonable suggestions to improve the qualityof Liaoning local fiscal revenue. Financial income of Liaoning province hasexperienced a rapid development stage and the income scale has been at the forefrontof the country. But the revenue structure still exists some probleme, include the lowproportion of income tax, non tax revenue grew faster, the main taxes accounted for arelatively low propotion. Beyond that, the proportion of the third industry is low, theindustry tax burden is notreasonable, the equipment manufacturing industry of therapid growth of tax revenue. In this paper, through the analysis of the current situationand problems ofLiaoning province finance income quality, in order to improve thequality of fiscal income and puts forward the countermeasure proposal. There areseveral main aspects of policy recommendations. The first is to determine areasonable scale of income, coordinating the relationship with economicdevelopment; second is in the income structure, the optimization of tax systemstructure standardized non tax income, the development of county economy is contractible area difference; third is to improve the relevant laws, standardizingtax law enforcement and improve the administration ability. The last part is thesummary of the full text, and the prospect of future work.