Research on Local Fiscal Revenue Difference and Its Influening Factors ——Comparison of Huaibei City and Other Cities in the North of Anhui Province

Based on the statistical data, the local fiscal revenue of Huaibei city, compared with that of other cities in the north of Anhui province, sees a steady growth on the whole; the base of fiscal revenue base is too small and its growth fluctuates, but the gross gap is widening. The Fiscal dependence trend undergoes a fall in rising course, but is lower than the provincial average level for a long time and the absolute value is expanding. Local fiscal revenue structure is basically stable, but the locally disposable financial resources are decreasing, and the structure of tax sources is relatively too unitary. As local fiscal revenue and its difference depend on its the condition of resource endowment, economic development level and industrial structure and national policy factors, governments should improve the level of development, optimize the industrial structure, strengthen tax collection and administration, and encourage science and technology innovation, constantly improve abilities for acquiring the opportunity for enhancing the local fiscal revenue.