“营改增”后地方税法律体系之完善研究

发布时间：2018-05-31 05:20

本文选题：分税制 + 地方税　；参考：《江西财经大学》2017年硕士论文

【摘要】：中央和地方合理分权是世界通行做法,即便是在高度集权的单一制国家,也出现了中央向地方下放权力的趋势。单一制和联邦制的界限正在变得模糊。相对于中央政府,地方政府更了解本辖区居民的公共物品需求,在信息掌握上占据了优势,实行高度集权的治理模式不完全可靠。从我国来说,由于地域辽阔、民族构成、资源禀赋等不同,各地之间的经济社会发展水平有较大差异,由中央独享权力显然是不大现实的。税权划分,是中央与地方分权在税收领域尤其是税收立法权方面的体现。以税收立法权为核心,辅之以收益权、征管权,构成了地方税权的内容。地方税实质上是一种税权,是与中央税相对应的概念,体现了一种分配关系。在确定中央与地方关系之时,应对地方税权作出合理安排,这是税制改革最核心的问题。如果对地方拥有税权的必要性视而不见,地方税法律体系难有完善之时,地方突破法律框架的越权现象将难以避免。营改增是落实结构性减税目标的重大举措,对于推动产业结构升级、降低税负、优化税制结构意义重大。但同时,给本来不够完善的地方税法律体系带来较大压力,包括主体税种缺失、控管手段缺失、财政转移支付的缺失、国地税工作量不匹配等,最终将导致地方政府事权和财权的失衡,难以保障基本公共服务的供给。十八届三中全会充分肯定了财政税收在国家治理中的地位和作用,提出了财税体制改革的目标和举措,而完善地方税法律体系是重要内容之一。完善地方税法律体系,国外一些国家如美国、法国、日本、加拿大等不同国家的分税制经验值得我国借鉴。这些国家的分税制模式大体上可以划分为相对集权型、相对分散型、集权和分权相结合等几种。通过不同分税制模式的考察比较,我们可以发现,一国地方税法律体系模式的选择取决于国家政体、经济体制和发展水平、历史文化传统等。具体而言,就是税权划分要适合本国国情、合理选择主体税种、注重税收立法等。我们要充分借鉴发达国家的经验,总结我国税制改革的经验教训,适应国家治理的需要逐步推进。完善地方税法律体系,最终要体现在对地方政府财力的保障上,这是衡量地方税法律体系建设的最终目标。这在很大程度上要取决于主体税种的确立。营业税消失后,确立何种税种为主体税种的问题,要从税基是否具有流动性、税基规模、是否具有经济弹性、征管效率高低等方面综合考虑。可供选择的有以房产税为主体税种的模式、以个人所得税为主体税种的模式、以消费税为主体税种的模式、以土地增值税为主体税种的模式等四种。需要指出的是,主体税种既可以是单个,也可以是数个税种的组合。根据上述标准,确立以房产税为主体税种是较为可行的选择。完善地方税法律体系,需要从多方面努力。第一,要加快税收立法步伐,解决税收立法层次低等问题,把暂行条例上升为法律,制定税收基本法。第二,要赋予省级政府适当的税权,包括下放部分立法权、划分税收收益权、完善税收征管权。第三,要培育主体税种,开征环保税、社会保障税、遗产税、赠与税,改革完善资源税、城市建设维护税等配套税种。第四,要实现税收控管模式的转变,重点是建立信息化监管模式,提高信息化水平。第五,建立规范的财政转移支付制度,从明确中央与地方事权和支出责任划分、优化财政转移支付结构、建立横向转移支付制度等方面入手。
[Abstract]:The reasonable decentralization between the central and local authorities is a universal practice in the world. Even in a highly centralized single country, there is a trend of decentralization to the central government. The boundary between the single system and the federalism is becoming blurred. In our country, the level of economic and social development between different parts of the country is quite different, and the exclusive rights of the central government are obviously not realistic. The division of tax rights is the central and local decentralization in the tax field, especially the tax. The embodiment of legal rights, with the core of tax legislative power, supplemented by the right of income and the right of collection and management, constitutes the content of the local tax right. The local tax is a tax right in essence, a concept corresponding to the central tax and a distribution relationship. In determining the relationship between the central and the local, a reasonable arrangement should be made to the local tax rights, which is the tax reform. At the core of the problem, if the necessity of local tax rights is ignored and the local tax legal system is not perfect, it is difficult to avoid the phenomenon of breaking through the legal framework by the local authorities. It is a major measure to implement the target of structural tax reduction, and it is of great significance to promote the upgrading of the industrial structure, reduce the tax burden, and optimize the tax structure. At the same time, it brings great pressure to the local tax legal system which is not perfect, including the lack of subject tax, the lack of control means, the lack of financial transfer payment, the mismatch of the country's land tax work, and so on. It will eventually lead to the imbalance of the local government's power and financial power, and it is difficult to guarantee the supply of basic public service. In the third Plenary Session of the 18th CPC Central Committee, it is fully affirmed. The status and role of fiscal and tax in the state governance, and put forward the objectives and measures of the reform of the fiscal and tax system, and the improvement of the legal system of local tax is one of the important contents. The improvement of the local tax legal system and the experience of the tax system in some countries, such as the United States, France, Japan and Canada, is worth our reference. In general, the model of tax system can be divided into relative centralization, relative decentralization and combination of decentralization and decentralization. Through the investigation and comparison of different tax sharing modes, we can find that the choice of the mode of the legal system of a country's local tax depends on the state politics, the economic system and the level of development, the historical and cultural tradition, and so on. The division of tax rights should be suitable for the national conditions, the rational choice of the main tax species and the tax legislation. We should fully learn from the experience of the developed countries, sum up the experience and lessons of the reform of the tax system in our country, and to adapt to the needs of the national governance gradually. The ultimate goal of the construction of the legal system of the square tax depends largely on the establishment of the subject tax. After the disappearance of the business tax, the problem of what kind of tax is the main tax is to be considered from the basis of the liquidity of the tax base, the scale of the tax base, the economic elasticity and the high efficiency of the collection and management. The model of the subject tax, the model of the individual income tax as the main tax, the mode of the consumption tax as the main tax, the four modes of the land value-added tax as the main tax. It is necessary to point out that the main tax can be a single and a combination of several kinds of taxes. It is necessary to improve the legal system of local tax. First, we should speed up the pace of tax legislation, solve the problems of low level of tax legislation, raise the provisional regulations into law and formulate the basic law of taxation. Second, we should give the provincial government appropriate tax rights, including partial legislative power, tax revenue rights and perfection. Third, we should cultivate the main tax types, levy environmental tax, social security tax, heritage tax, grant tax, reform and improve the resources tax, urban construction and maintenance tax. Fourth, to realize the transformation of the mode of tax control and management, the emphasis is to establish the mode of information supervision and improve the level of information. Fifth, establish a standardized financial transfer payment. The system starts from a clear distinction between central and local powers and responsibilities, optimizing the structure of fiscal transfer payment, and establishing a horizontal transfer payment system.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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