唐山市丰南区税源建设与产业结构调整研究.pdfVIP

Abstract II Abstract Fengnan District relying on the industrial city of Tangshan near the regional advantages, and formed a pattern of heavy-based industries, the rapid development and expansion of secondary industry, Fengnan District Local Taxation Bureau was established in 1994 to fifteen years, relying on the existing industry structure strengthen the tax base management, to achieve tax revenue growth year after year, the cumulative tax revenue 3.1 billion organization, is Fengnan science, education, culture, health, public infrastructure, provide adequate financial support, effectively supporting the local economy. But as the economy continues to develop, irrational industrial structure, not conducive to gradually revealed the shortcomings of economic development, especially in the second Fengnan metallurgical industry, ceramic, chemical high energy consumption and high pollution industry is extremely high development, and for the first One, two industrial service a serious shortage of the third industry, reflected on the tax base is the development potential, lack of sources to form a stable cascade structure, sources of tax revenue badly needed to adjust and optimize industrial structure. Firstly, the construction of meaning from the sources start combing the domestic and foreign sources of revenue management, tax services, the theory of industrial structure adjustment, the construction of the sources of tax revenue and economic development, and industrial structure adjustment between the internal relations of economic development for the Fengnan situation and industrial structure in the construction of sources, combined with the actual practical work tax proposed adjustment of industrial structure from the perspective of the construction of measures to strengthen tax sources: the development of secondary industry, to strengthen before, during, after sources of revenue management; of the tertiary industry to strengthen policy support a