财税与公共管理学院知识库

2017年，党的十九大报告首次提出了“高质量发展”的要求，表明我国从速度经济向高质量经济转变；2021年，中共中央办公厅、国务院办公厅印发《关于进一步深化税收征管改革的意见》，提出要“充分发挥税收在国家治理中的基础性、支柱性、保障性作用，为推动高质量发展提供有力支撑”，明确了税收对高质量发展的重要性；2022年，党的二十大报告中指出要“加快构建新发展格局，着力推动高质量发展”，从这一目标出发，要优化税制结构，保障税收收入的高质量与可持续发展。因此，2023年全国税务部门的任务也将转变为“以高质量税收现代化服务中国式现代化”。这些都对税收收入质量提出了更高的要求。

税收收入质量，是指一个国家或地区在一定时期内各种税收收入的构成及其内在联系。高质量的税收收入对调节收入分配、拉动经济增长有着促进作用。因此，打造高质量税收收入有着重要的现实意义。“十四五”时期，由国内大循环向国际国内“双循环”的发展趋势决定了今后会加大对国内经济调控政策的倾斜力度以促进经济的发展，从而为提升税收收入的质量提供了有利条件。而福建省作为改革开放的“先驱者”之一，其地处东南沿海并连接海峡两岸的地理位置，便于展开对外交流，加强与外部的贸易合作，带动沿海地区发展。但由于不同的资源禀赋条件，除了福建省省会福州市与沿海地区外，其他地区发展相对落后，县域发展水平差距较大。因此，如何进一步优化税收收入质量，以适应新时期经济发展模式的转变，成为福建省税收政策制定与经济发展的重要思考。

首先，文章从税收收入质量的主要理论解释入手，为建立评价指标体系提供理论支撑；其次，主要从规模、速度、税源和效益四方面对福建省税收收入质量现状进行分析，并构建指标评价体系，利用熵值法进行测算，直观了解福建省税收收入质量的发展状况；再次，对2015-2021年福建省以及下辖的9个地级市和84个区县的税收收入质量进行测度，得出税收收入质量变化趋势；最后，提出优化福建省税收收入质量的政策建议：一是确保税收收入增量提速，为税收收入质量提升提供保障；二是完善税源结构，促进税收收入可持续增长；三是提高税收收入效益，努力做到税收收入提质增效。

The report of the 19th National Congress of the Communist Party of China for the first time put forward the requirement of "high-quality development" in 2017 , indicating the transformation of China from a speed economy to a high-quality economy; the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council issued the Opinions on Further Deepening the Reform of Tax Collection and Administration in 2021, proposing to "give full play to the fundamental, pillar and guarantee role of taxation in national governance, and provide strong support for promoting high-quality development", which clarified the importance of taxation to high-quality development; the report of the 20th Party Congress states that we should "accelerate the construction of a new development pattern and make efforts to promote From this goal in 2022 , it is necessary to optimize the tax structure to ensure the high quality and sustainable development of tax revenue. Therefore,the task of the national taxation department in 2023 will also change to "serving Chinese modernization with high-quality tax modernization". All these have raised higher requirements on the quality of tax revenue.

The quality of tax revenue refers to the composition of various tax revenues and their intrinsic links in a country or region in a certain period of time. High-quality tax revenue has a catalytic effect on regulating income distribution and boosting economic growth. Therefore, it is of great practical significance to create high quality tax revenue. "During the 14th Five-Year Plan period, the development trend from domestic circulation to international and domestic "double circulation" determines that the domestic economic control policies will be increased to promote economic development, thus providing favorable conditions for improving the quality of tax revenue. As one of the pioneers of reform and opening up, Fujian Province is located on the southeast coast and connected to both sides of the Strait, which facilitates external exchanges, strengthens trade cooperation with the outside world, and drives the development of coastal areas. However, due to different resource endowment conditions, except for Fuzhou city, the capital of Fujian province and the coastal areas, other regions are relatively backward in development, and there is a large gap in the development level of counties. Therefore, how to further optimize the quality of tax revenue to meet the transformation of economic development model in the new era has become an important consideration for tax policy formulation and economic development in Fujian province.

Firstly, the article starts from the main theoretical explanation of tax revenue quality to provide theoretical support for the establishment of the evaluation index system; secondly, it mainly analyzes the current situation of tax revenue development in Fujian province from the four sides of scale, speed, tax source and efficiency to understand the development of tax revenue, and constructs the index evaluation system and uses the entropy value method to measure and visualize the development of tax revenue quality in Fujian province; once again, the measure the tax revenue quality of Fujian province and the nine prefecture-level cities and 84 districts and counties under its jurisdiction from 2015 to 2021, and derive the change trend of tax revenue quality; finally, put forward the policy suggestions for optimizing the tax revenue quality of Fujian province: firstly, ensure the increase of tax revenue to speed up and provide guarantee for the improvement of tax revenue quality; secondly, improve the structure of tax sources and promote the sustainable growth of tax revenue; thirdly, improve the tax revenue efficiency, and strive to improve the quality and efficiency of tax revenue.