| Fiscal revenue refers to the sum of all funds raised by the government in a certain period in order to fulfill its functions,implement public policies and provide public goods and services.As an important index to measure a country's government's financial resources,fiscal revenue is the financial guarantee to realize the functions of the state.Among them,local fiscal revenue,as the public revenue of local government departments in China,plays an important role in the process of local economic construction and development.In social and economic activities,the scope and quantity of public goods and services that local governments can provide depends largely on the adequacy of local fiscal revenue.Therefore,it is of great practical significance to make a thorough study of the factors affecting local fiscal revenue in China.This paper takes Xinfu District of Xinzhou City as a case study.Starting from the development of local fiscal revenue in recent years,by studying a large number of basic theoretical knowledge of Finance and referring to previous research results,it collects and collates the local economic development situation,industrial structure,gross domestic product,fiscal revenue,tax revenue,non-tax revenue,non-tax revenue and so on in Xinfu District of Xinzhou City in the past five years.With the information and data of transfer payment and other aspects,this paper surveys and studies the relevant factors affecting the fiscal revenue of Xinfu District in Xinzhou City,probes into the problems existing in the current local fiscal revenue,and puts forward corresponding optimization and improvement suggestions from optimizing the industrial structure,improving the tax system,giving full play to the role of non-tax revenue and standardizing the transfer payment system.It has a strong guiding significance for the local government to deepen the reform of fiscal and taxation system,serve the economic and social development,and play the macro-control functions. |
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