临沧市政府收入结构及其优化研究分析 财务会计学专业

摘要在我国，中央和地方政府为了保障履行国家职能，执行利于人民的公共政策，并且解决公共基础设施建设，提供稳定的公共服务，因此必须获得财政收入。和中央财政收入比较而言，地方财政收入具体包含转移支付、中央税收返还、各地财政收入。财政收入的金额与架构，影响着地方经济收入和发展的快慢，要保障财政收入结构的合理性，就必须在符合地方的发展条件下，进行不断优化，实现财政收入的稳步增长，促进地方产业结构的调整，对经济发展做出贡献。本文以临沧市作为研究对象，收集临沧市政府财政收入和支出的数据，分析收入结构中存在的不合理性，并对结构的优化的调整提出了建议和措施。关键词：地方政府收入;税收收入;非税收入;政府性基金收入;罚没收入AbstractIn our country, the central and local governments must obtain fiscal revenue in order to guarantee the performance of state functions, enforce public policies that benefit the people, and solve public infrastructure construction and provide stable public services. Compared with the central revenue, local fiscal revenue mainly includes local revenues, central tax returns, and transfer payments. The scale and structure of fiscal revenue affect the local economic income and the speed of development. To ensure the rationality of the fiscal revenue structure, we must continue to optimize under the conditions of local development and achieve steady growth in fiscal revenue. The adjustment of local industrial structure makes a contribution to economic development. This paper takes Lincang City as the research object, collects the data of Lincang City government revenue and expenditure, analyzes the irrationality in the income structure, and puts forward suggestions and measures for the optimization of the structure.Key Words: Local government revenue, Tax revenue, Non-Tax revenue, Government fund income, Penalty Revenue目录1 绪论..............................................................61.1 选题背景及...