临沧市政府收入结构及其优化研究摘要在我国，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AbstractInourcountry,thecentralandlocalgovernmentsmustobtainfiscalrevenueinordertoguaranteetheperformanceofstatefunctions,enforcepublicpoliciesthatbenefitthepeople,andsolvepublicinfrastructureconstructionandprovidestablepublicservices.Comparedwiththecentralrevenue,localfiscalrevenuemainlyincludeslocalrevenues,centraltaxreturns,andtransferpayments.Thescaleandstructureoffiscalrevenueaffectthelocaleconomicincomeandthespeedofdevelopment.Toensuretherationalityofthefiscalrevenuestructure,wemustcontinuetooptimizeundertheconditionsoflocaldevelopmentandachievesteadygrowthinfiscalrevenue.Theadjustmentoflocalindustrialstructuremakesacontributiontoeconomicdevelopment.ThispapertakesLincangCityastheresearchobject,collectsthedataofLincangCitygovernmentrevenueandexpenditure,analyzestheirrationalityintheincomestructure,andputsforwardsuggestionsandmeasuresfortheoptimizationofthestructure.KeyWords:Localgovernmentrevenue,Taxrevenue,Non-Taxrevenue,Governmentfundincome,PenaltyRevenue目录1绪论..............................................................61.1选题背景及意义.............................................................................................61.2国内研究文献综述.........................................................................................71.3研究思路与方法.............................................................................................81.4创新点及不足.................................................................................................82.地方政府财政收入基本理论..........................................82.1地方政府职能定位及地方政府财政.............................................................82.2地方政府收入的不同口径及结构分类.........................................................92.2.1地方政府收入口径的界定.................................................................92.2.2地方政府收入概念的界定.................................................................92.2.3地方政府收入结构的界定...............................................................103.临沧市政府收入结构现状及分析...................................103.1云南省和临沧市财政情况简介...................................................................103.2一般预算收入结构分析..............................................................................113.3省对市转移支付结构分析...........................................................................123.4本章小结.......................................................................................................124.临沧市政府收入结构问题分析.......................................134.1地方政府收入结构合理性的基本原则.......................................................134.2政府收入结构存...
