Research On Analysis And Improvement Of Local Fiscal Revenue Structure

Revenue is the public income of government departments, is used to ensure that in the national income distribution is the government to the exercise of public functions, the implementation of public policy and the need for, provide public services and raise all the money demand, embodied in a certain currency funds.Fiscal revenue structure is the composition of fiscal revenue, as well as the relationship between factors, run financial system and the system of income not only carries out the specific effect, and reveal the inherent law of local economic growth and the elements of change, and judgment of the important indices for regional economic development level.After the tax reform in 1994, the central and local fiscal income distribution system gradually established, with the rapid development of national economy, national and local fiscal revenue enters a period of rapid growth, and even to more than the speed of the growth rate of GDP growth.But the current local fiscal revenue system also exist many problems in the operation, such as financial revenue scale is too large, earnings quality is not high, lack of financial resources and not a steady source of materials are available, and also have had an impact on local economic growth.In this context, it is necessary to study local fiscal revenue structure problem.This paper studies how to establish scientific and reasonable fiscal revenue structure, to ensure that the issue of sustainable growth of local fiscal revenue, to establish a standardized reasonable fiscal relationship between central and local, promote the healthy and stable development of local economy, and increase the economic management function transformation of local government, modernize the management ability, has the important practical significance.Financial income and economic growth based on the related theory as the foundation, and the main economic growth, financial income, financial resources, structure the mechanism of inner relation of mutual relations as the breakthrough point, revenue structure in fiscal revenue and economic growth and relevant theories as the foundation, combined with the actual situation of hainan now, to determine local fiscal revenue statistics caliber and related indicators.By establishing the econometric model analysis of local fiscal revenue and economic growth, the relationship between the industrial structure, and emphatically from the tax structure, industrial structure, industry structure, regional distribution and so on in-depth analysis of local tax revenue and tax revenue structure, determined to find the best financial revenue scale method.This article also in hainan province as an example using the above method has carried on the empirical research.Using a large amount of historical data, this paper analyzes the influence of hainan local fiscal revenue structure, problems and reasons of the specific put forward such as optimization of the structure of hainan local fiscal revenue of effective policy advice, local fiscal revenue structure adjustment in the future, to foster main revenue and growth, accelerate the construction of hainan international tourism island, promote fast yet steady economic and social development has important guiding significance to the long-term health.