民族区域自治地方税收管理权限配置研究

发布时间：2018-02-24 08:22

本文关键词： 民族自治地方地方税税收管理权限配置权限下放　出处：《内蒙古大学》2014年硕士论文　论文类型：学位论文

【摘要】：近来年,地税部门在服务地方经济、促进社会发展的进程中认真贯彻税收法律法规,为地方经济发展献计献策、保驾护航发挥了重要作用。但是,在税制改革日益深化、分税制矛盾日渐突出的今天,除了一些地方小税种(如城建税、车船税、印花税)之外,曾经作用较大的地方税种改革面临诸多困难。例如：营业税已面临全面转型增值税现状,企业所得税几乎没有改革余地,个人所得税征管难度过大、资源税改革受政策影响停滞不前,房地产税收体系尚未健全。在多种因素作用下,民族区域自治地方在招商引资方面越来越不能与东南沿海发达地区相抗衡,甚至在和中部较发达地区的竞争中也无半点优势。这不仅是因为税收优惠政策对民族区域自治地方的倾斜力度不够,最重要的原因是民族区域自治地方税收管理权限不能充分下放,招商引资过程中软环境的诸多政策性障碍不能得到很好的化解。由于现实中还存在着一些制度障碍,使得我国民族自治地方缺乏一些行政自治权,这其中就包括税收管理自治权。应该适时改革财税体制,授予民族自治地方适当的税收立法权,明确民族自治地方税收管辖权,保障民族自治地方税收收益权,赋予民族区域自治地方一定的税收减免权。本文以现行地方税制为切入点,通过对地方税收管理权限的概念、内涵及分类进行总体定义,结合我国现行税制的历史沿革和内蒙古地方税制变迁的历史脉络与基本趋势,详细分析了目前我国民族区域自治地方税收管理权限配置现状及存在的问题。同时,通过借鉴国外税收管理权限配置的先进经验,试图对我国民族区域自治地方税收管理权限配置存在问题进行分析,从完善立法、健全制度、明确权属、保障收益等四方面提出四点促进我国民族区域自治地方税收管理权限下放的政策建议,希望能够结合多年的基层税务工作经验,在新一轮税制改革全面启动之时,为构建科学完善的地方税收体系做出一些贡献。
[Abstract]:In recent years, in the process of serving the local economy and promoting social development, local tax departments have conscientiously implemented tax laws and regulations, offered suggestions for local economic development, and played an important role in safeguarding local economy. However, the tax system reform has deepened day by day. With the increasing contradiction of the tax distribution system, in addition to some local small taxes (such as urban construction tax, vehicle and vessel tax, stamp duty), For example, business tax has faced a comprehensive transformation of the status quo of value-added tax, enterprise income tax has little room for reform, and personal income tax collection is difficult to overcome. The reform of resource tax is affected by the policy and the tax system of real estate has not been improved. Under the influence of many factors, the autonomous areas of ethnic minority regions are increasingly unable to compete with the developed areas along the southeast coast in terms of attracting investment. Even in the competition with the more developed regions in the central region, there is no advantage at all. This is not only because the preferential tax policy does not give enough weight to the autonomous areas of the ethnic minority regions. The most important reason is that the tax administrative authority in the autonomous areas of ethnic minority areas cannot be fully decentralized, and many policy obstacles in the soft environment in the process of attracting investment can not be resolved very well. As there are still some institutional obstacles in reality, This makes our national autonomous areas lack some administrative autonomy, which includes the autonomy of tax administration. We should reform the fiscal and taxation system at the right time, grant appropriate tax legislative power to ethnic autonomous areas, and clarify the tax jurisdiction of national autonomous areas. To guarantee the right of tax revenue in ethnic autonomous areas and to grant certain tax relief to autonomous areas of ethnic groups. This article takes the current local tax system as the breakthrough point, through the concept, the connotation and the classification of the local tax administration authority carries on the general definition, unifies our country present tax system historical evolution and the Inner Mongolia local tax system vicissitude historical vein and the basic tendency. This paper analyzes in detail the present situation and existing problems in the allocation of tax administrative authority in the autonomous areas of ethnic regions in China. Meanwhile, by using the advanced experience of foreign tax administration authority allocation for reference, This paper attempts to analyze the problems existing in the allocation of tax administration authority in the autonomous areas of ethnic minority areas, from the aspects of perfecting the legislation, perfecting the system, defining the ownership, Four aspects, such as ensuring income, put forward four policy proposals to promote the devolution of tax administration authority in autonomous areas of ethnic regions in China. It is hoped that the new round of tax system reform will be launched in an all-round way, in the light of many years of grass-roots tax work experience. To build a scientific and sound local tax system to make some contributions.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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