作　　者： ; ;

机构地区： 中国热带农业科学院农业机械研究所

出　　处： 《广东商学院学报》 2007年第3期44-48,共5页

摘　　要： 分税制改革以来,湛江地税收入总量实现持续增长,非公有制经济在地税收入中占据越来越重要的地位,但地方税收收入弹性仍然较低。要实现湛江地方税收收入与GDP的协调增长,应在明确各级政府事权的基础上,合理划分中央与地方的税权;调整优化经济结构,加强地方税源建设;深化税收征管改革,不断提高税收征管质量,并采取有效措施提高居民税收道德水平。 Since the reform of dividing taxes system, the total amount of Zhanjiang local taxes have been increasing steadily, the percentage of non-public ownership economy has been growing, but the elasticity of local tax revenue is still low. To realize the coordinated development between local tax revenue and GDP, financial authorities should be reasonably divided between central government and local government. Secondly, we should regulate and optimize economic structure to enlarge source of local taxation. Lastly, the quality tax collection of tax authority and tax morale of taxpayers should be improved.

关 键 词： 湛江市 分税制 地方税收 协调增长

领　　域： [经济管理]