建立和完善我国地方税体系的研究

发布时间：2018-02-03 10:20

本文关键词： 地方税体系地方主体税种税收收入　出处：《兰州财经大学》2015年硕士论文　论文类型：学位论文

【摘要】：我国现行地方税体系是基于1994年分税制建立的,此体系对地方经济的稳定和发展作出了一定贡献,但随着经济的发展,地方税体系的改革落后于经济体制的改革,地方税体系中的问题逐渐暴露出来。2012年实行的营业税改革增值税将我国的财税体制改革推到一个新阶段,十八届三中全会作出的决定也将财税体制改革放到前所未有的政治高度,这表明财税体制改革势在必行。地方税体系是财税体制中的一部分,财税体系的改革会打破原有的地方税体系格局,地方税体系本身存在的问题---地方税收入的保障制度不完善、地方主体税种缺失以及中央政府和地方政府税权划分不合理等问题,也将被提到改革之列;同时,这些问题会派生出其他问题,例如地方主体税种缺失会引发地方政府财政风险,寻求预算外资金和发生地方债务危机等问题,这些派生问题也成了当下研究的热点。因此,为了保证地方经济的科学、健康发展,我们需要在结合我国的基本国情的基础上去学习借鉴国际地方税的相关经验,完善我国现有的地方税体系。本文在营改增背景下结合十八届三中全会精神,研究创新地方主体税种和地方税体系完善。本文所指的地方税体系包含地方固定税和属于地方的共享税,在地方固定税中起关键作用的是地方主体税种,营业税是现在地方政府唯一的地方主体税种,而营改增的实施会导致地方主体税种悬空,所以文章主要的研究内容是地方税体系中的固定税种研究,其中的地方主体税种建立是本文的研究重点。文章共分为六个部分,首先阐明了文章的研究背景和意义,接着分析了我国地方税体系的现状和问题,并结合国外地方主体税种的比较和借鉴,最终从完善地方税体系基础工作、构建地方主体税种等方面提出了完善我国地方税体系的构想。
[Abstract]:The current local tax system in China is based on the tax distribution system in 1994. This system has made some contributions to the stability and development of the local economy, but with the development of the economy. The reform of the local tax system lags behind the reform of the economic system, and the problems in the local tax system are gradually exposed. In 2012, the business tax reform of value-added tax pushed the reform of China's fiscal and taxation system to a new stage. The decision made by the third Plenary session of the 18 CPC Central Committee also put the reform of the fiscal and taxation system on an unprecedented political level, which shows that the reform of the fiscal and taxation system is imperative, and the local tax system is a part of the fiscal and taxation system. The reform of the fiscal and taxation system will break the original pattern of the local tax system, and the local tax system itself has a problem---the local tax revenue security system is not perfect. The lack of tax categories of local subjects and the unreasonable division of tax power between the central government and local governments will also be mentioned in the reform; At the same time, these problems will derive from other problems, such as the lack of local tax will lead to local government financial risks, seek extrabudgetary funds and local debt crisis and so on. Therefore, in order to ensure the scientific development of the local economy, healthy development. We need to learn from the relevant experience of international local tax and improve the existing local tax system on the basis of our country's basic national conditions. This paper combines the spirit of the third Plenary session of the 18 Central Committee under the background of camp reform. The local tax system in this paper includes local fixed tax and local share tax, and the key role in the local fixed tax is the local subject tax. Business tax is the only local government tax, and the implementation of the business reform will lead to the suspension of local tax, so the main content of this paper is the study of fixed taxes in the local tax system. The establishment of local tax categories is the focus of this paper. The article is divided into six parts, first of all, the research background and significance of the article, and then analyzes the current situation and problems of local tax system in China. Combined with the comparison and reference of foreign local main tax categories, the author finally puts forward the idea of perfecting our country's local tax system from the aspects of perfecting the basic work of local tax system and constructing local main tax system.
【学位授予单位】：兰州财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42

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