财政收入被看做是国家政府为了履行公共职能、实施公共政策和为社会提供 公共物品与服务需要而形成的资金的综合。当今财政收入范畴已不仅是维持政府 机器运转的经济基础，而且已成为贯彻收入分配政策、调节分配关系、促进公共 事业、调控经济运行发展的重要经济杠杆。 财政收入与经济发展相辅相成，随着宁海县经济持续发展，财政总收入、税 收收入和非税收入等构成部分也随之迅速增长。本文分析近十几年宁海县财政收 入中一般公共预算收入、税收收入、非税收入等数据，利用统计分析和归纳整理 等方法，发现宁海县地方财政收入结构中存在财政总收入占国内生产总值比重偏 低、税收收入占一般公共预算收入比重下降、“土地财政”依赖程度较高、产业 结构发展不尽合理等问题。 论文根据宁海县财政收入结构存在的问题，提出加快企业转型升级、大力发 展旅游业、完善地方税收制度、规范非税收入征收管理、完善政府间转移支付制 度等建议，为加快建设生态名城、打造两湾明珠，早日跻身全国强县第一方阵而 打好财政基础。 关 键 词，财政总收入，税收收入，非税收入，国内生产总值 论文类型，应用研究浙江工业大学硕士学位论文 地方政府财政收入结构优化问题研究——以宁海县为例 II A RESEARCH ON THE OPTIMIZATION OF LOCAL GOVERNMENT FISCAL REVENUE STRCUTURE ——TAKE NINGHAI COUNTYASAN EXAMPLE ABSTRACT Financial revenue is regarded as the synthesis of funds formed by the national government to perform public functions, implement public policies and provide public goods and services for the society. Nowadays, fiscal income category is not only to maintain the government machine economic foundation, but also but also an important economic lever for carrying out the policy of income distribution, regulating the relationship of distribution, promoting public utilities and regulating the development of economic operation. Fiscal revenue and economic development complement each other. With the sustained economic development of Ninghai County, the financial revenue, tax revenue and non-tax revenue and other components also increase rapidly. This paper analyzes the general public budget revenue, tax revenue, non-tax revenue and other data in the fiscal revenue of Ninghai County in recent ten years, and finds that there are some problems in the local fiscal revenue structure of Ninghai County, such as fiscal revenue accounted for the proportion of gross domestic product (GDP) on the low side, the tax revenue proportion of general public budget revenues decline and high fiscal dependence on land, the unreasonable industrial structure development and so on. According to the problems existing in the fiscal revenue structure of Ninghai County, this paper puts forward some suggestions, such as speeding up the transformation and upgrading of enterprises, vigorously developing the tourism industry, perfecting the local taxation system, standardizing non-tax revenue collection and management, and perfecting the inter-governmental transfer payment system , so as to speed up the construction of an ecological and beautiful city, and become a strong county in China as soon as possible. We should lay a good foundation for the financial system. KEY WORDS: Fiscal Revenue; Tax Revenue; Non-tax Revenue; Gross Domestic Product TYPE OF THESIS: Application Research浙江工业大学硕士学位论文 地方政府财政收入结构优化问题研究——以宁海县为例 III 目 录 1 绪论 ................................................... 1 1.1 研究背景 ......................................................1 1.2 研究意义 ......................................................1 1.3 文献综述 ......................................................2 1.3.1 国外研究综述 ............................................2 1.3.2 国内研究综述 ............................................3 1.3.3 研究评述 ................................................4 1.4 研究计划 ......................................................5 1.4.1 主要研究内容 ............................................5 1.4.2 基本思路 ................................................5 1.4.3 研究方法 ................................................7 1.5 创新与难点 ....................................................7 1.5.1 创新之处 ................................................7 1.5.2 重点难点 ................................................7 2 相关概念及统计口径 ..................................... 9 2.1 财政总收入的概念及统计口径 ....................................9 2.2 一般公共预算收入的概念及统计口径 .............................10 2.3 税收收入的概念及统计口径 .....................................10 2.4 非税收入的概念及统计口径 .....................................10 3 宁海县地方财政收入统计分析 ............................ 12 3.1 财政总收入占 GDP 的比重分析 ..................................12 3.2 财政总收入结构分析 ...........................................14 3.3 一般公共预算收入结构分析 .....................................16 3.4 地方税收收入结构分析 .........................................19 3.4.1 分税种与主体税种收入分析 ...............................19 3.4.2 土地财政与地方税收分析 .................................20 3.5 非税收入结构分析 .............................................23 3.6 产业结构分析 .................................................24 4 宁海县地方财政收入横向比较 ............................ 28 4.1 与鄞州区财政总收入的比较 .....................................28 4.1.1 与鄞州区财政总收入占 GDP 比重比较 ......................28浙江工业大学硕士学位论文 地方政府财政收入结构优化问题研究——以宁海县为例 IV 4.1.2 与鄞州区财政总收入弹性比较 .............................29 4.2 与鄞州区一般公共预算收入的比较 ...............................30 4.3 与鄞州区非税收入的比较 .......................................31 4.4 主体税种规模的比较 ...........................................32 5 宁海县地方财政收入结构问题分析 ........................ 34 5.1 财政收入占 GDP 比重偏低 ......................................34 5.2 地方税种结构不合理 ...........................................35 5.2.1 地方主体税种体系问题 ...................................35 5.2.2 土地财政依赖程度过高 ...................................36 5.3 非税收入占一般公共预算收入比重过高 ...........................37 5.4 产业结构分布不尽合理 .........................................38 6 宁海县地方财政收入结构优化建议 ........................ 40 6.1 落实减税降费，加快经济转型升级 ...............................40 6.2 完善政府官员考核机制 .........................................40 6.3 推进地方税制改革 .............................................40 6.4 规范和完善非税收入 ...........................................41 6.4.1 严格非税收入征管 .......................................41 6.4.2 加强非税收入监督 .......................................42 6.5 优化产业结构，引导第三产业发展 ...............................40 6.6 规范政府间转移支付制度 .......................................43 7 结论 .................................................. 44 7.1 研究结论 .....................................................44 7.2 研究展望 .....................................................44