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我国经济正处于产业结构转型升级的关键阶段,地方经济增长速度放缓、财政收入增长乏力、地方债务严重的问题比较突出。实施地方税收效益审计,对评价地方税收完成的质量、促进税收在当前形势下更好地实现职能具有重要意义。本文主要侧重于在地税审计过程中对总体税收情况进行分析,判断税收增收的可持续性,发现存在的问题,提出促进地方税收增收和区域经济健康发展的合理化建议。
The economy of our country is at a crucial stage of the transformation and upgrading of the industrial structure. The growth rate of the local economy is slowing down. Fiscal revenue growth is sluggish. The problem of serious local debt is prominent. The implementation of the local audit of tax revenue is of great significance for evaluating the quality of local tax revenues and for promoting tax revenue to better fulfill their functions in the current situation. This paper mainly focuses on the analysis of the overall tax situation in the process of local tax auditing, the sustainability of the tax revenue increase, the existing problems and the rationalization proposals to promote the increase of local tax revenues and the healthy development of the regional economy.