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作 者:闫勋才
出 处:《行政与法》2017年第5期36-44,共9页Administration and Law
摘 要:由于经济下行压力没有得到完全释放,产业转型升级需要一个过程,因此,税源型企业普遍存在开工不足或数量萎缩等问题,进而使得县域财政收入面临较大的困难。本文认为,破解这一难题,应通过培育税源经济理念、挖掘县域优势、做强优势产业等措施,不断涵养税源,使县域税源经济进入良性发展的轨道。Because the downtown pressure on the economy has not been fully released,industrial transformation and up- grading requires a certain process.Therefore,tax source enterprises generally suffer from insufficient starting or shrinking quantity,and then make the county fiscal revenue facing greater difficulties.This article considers that to crack the puz- zle ,we should constantly conserve the sources of Taxation, by cultivating the economic concept of tax source ,digging the advantages of county,and strengthening the advantages of industries and so on ,in order to make the county tax source economy enter the track of benign development.
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