作　　者： ; ;

机构地区： 暨南大学经济学院

出　　处： 《特区经济》 2013年第9期96-97,共2页

摘　　要： 税收取决于经济,脱离了经济,税收就是无源之水无本之木。因此,税收的关键在于税源。培育高质量地方税源就是要发展地方经济,挖掘出新的经济增长点,增加地方收入的来源,增强地方经济发展的动力。本文通过探讨培育高质量广东地方税源,以建立地方税收收入良性增长的机制,最终达到走出经济萧条,促进地方经济发展的目的。 Revenue depends on the economy. Out of the economy, taxation is like water without source. There- fore, the key of taxation is tax sources .Fostering high-quality tax sources is to develop the local econo- my, dig out the new economic growth point, increase lo- cal income source, and enhance the power of the devel~ opment of local economy. By discussing how to cultivate high-quality tax sources of Guangdong, then establish the mechanism of benign growth mechanism, this paper intends to help economic getting out of the recession, finally achieving the purpose of promoting local eco- nomic development.

关 键 词： 税收负担 地方税源 培育

领　　域： [经济管理]