地方政府财政收入的困境与转型祥解.doc

PAGE  PAGE 11 黑龙江大学成人高等教育 本科学生毕业论文 论文题目：地方政府财政收入的困境与转型 学习形式：自考 年 级：2013级 专 业：财税 层 次：本科 姓 名：刘畅 学 号：010313290071 指导教师：窦晓飞 2015年 8 月 31日 摘要 21世纪以来，地方政府，特别是地方基层政府所面临的财政赤字及运转困难一直是一个热议的话题。地方财政收入的困境是一个关系到地方政府能否运转、基本公共服务能否正常实现，关系到国家政权能否稳定、经济能否快速发展，关系到社会主义和谐社会能否如期实现的问题。本文在分析了地方政府财政收入结构的基础上，总结出地方政府收入困境的特点??剖析其根源在于收支现象恶化、税制结构有待调整、土地财政诱发社会问题等。鉴于此，提出我国应调整地方政府税制体系、房产税及转移支付等多个层面入手，来解决地方政府财政困境。 关键词 地方财政；税收收入；土地财政；国有资产收益 Abstract The 21st century, the local government, especially local grassroots government fiscal deficit and operating of the difficulties faced by has been a hot topic. The plight of local fiscal revenue is a relationship to whether the normal operation of local government, basic public services, related to the regime’s stability, cans rapid economic development, in relation to the question of whether the socialist, harmonious society can be implemented as scheduled. As a result, the paper summarizes the characteristics of the local government revenue, investigate its reason such as balance deterioration, adjust tax structure, land finance induce social problems and so on. In view of this, this paper suggests that our country should adjust the tax system of local government, real estate tax and transfer payments, and so on in order to solve the problem of local government fiscal woes. Keywords Local finance; Tax revenue; Land finance; The state-owned assets gains 目录  TOC \o 1-3 \h \z \u  HYPERLINK \l _Toc325488168 摘要 Ⅰ  HYPERLINK \l _Toc325488169 Abstract Ⅱ  HYPERLINK \l _Toc325488170 前言 1  HYPERLINK \l _Toc325488171 第一章 地方政府财政收入的结构 2  HYPERLINK \l _Toc325488172 1.1 税收收入 2  HYPERLINK \l _Toc325488173 1.2 土地财政 2  HYPERLINK \l _Toc325488173 1.3 国有资产收益 3  HYPERLINK \l _Toc325488173 1.4 地方债务 3  HYPERLINK \l _