“营改增”背景下的财力保障分析——以阜新市为例  

An analysis of financial assurance under the background of business tax replaced with VAT ——take Fuxin city as an example

作　　者：彭文如[1] PENG Wenru(Department of Accounting, Fuxin Higher Education, Fuxin 123000, China)

机构地区：[1]阜新高等专科学校会计系,辽宁阜新123000

出　　处：《辽宁工程技术大学学报（社会科学版）》2018年第1期27-31,共5页Journal of Liaoning Technical University(Social Science Edition)

基　　金：阜新市社会科学研究立项课题(2017Fsllx049)

摘　　要：全面实行"营改增"后,地方政府的税收征收结构和征税规模都发生了较大变化,使地方政府的财力保障面临新的考验。阜新市财力保障在面临财政收入总量偏小,自主保障能力偏弱,财政收支矛盾较为突出,基本保障能力不足,政府债务风险防控任务艰巨的情况下,需要深入查找原因,从促进经济发展、推进基本财源建设、推进产业结构升级、促进税收稳定增长等方面改变不利局面。After the full implementation of ＂ business tax replaced with VAT ＂, the tax collection structure and the taxation scale of local governments have undergone great changes. This has brought new challenges to the financial protection of local governments. The financial security of Fuxin is faced with arduous circumstances： The total amount of fiscal revenue is small, the ability of independent guarantee is weak, the contradiction between financial revenue and expenditure is more prominent, and the basic guarantee ability is insufficient, so the government debt risk prevention and control task is arduous. It is necessary to find out the reasons in depth, and change the unfavorable situation from promoting economic development, promoting the construction of basic financial resources, promoting the upgrading of industrial structure and promoting the steady growth of taxes.

关 键 词：财政 税收制度 保障 

分 类 号：F812.7[经济管理—财政学]