我国税收收入与税源背离问题研究

发布时间：2018-02-25 19:04

本文关键词： 税收收入税源税收收入与税源背离度税收收入与税源背离额　出处：《河北经贸大学》2017年硕士论文　论文类型：学位论文

【摘要】：我国政府一直对社会公平问题高度重视。党的十八大提出要建立有利于科学发展、社会公平、市场统一的税收制度体系的重大战略部署。(1)党的十八届三中全会做出重大决议:要推动经济更有效率、更加公平、更可持续发展。(2)习近平在《切实把思想统一到党的十八届三中全会精神上来》一文中指出:如果不能创造更加公平的社会环境,甚至导致更多的不公平,改革就失去了意义,也不可能持续。(3)“十三五”规划明确提出:要缩小地区之间的收入差距,正确处理公平和效率的关系,规范初次分配,加大再分配调节力度,调整优化国民收入分配格局,努力缩小全社会收入差距;要加快财税体制改革,完善地方税体系,深化国税、地税征管体制改革,完善税收征管方式,提高税收征管效能。(4)1994年,我国的分税制改革明确划分了中央税、地方税和中央地方共享税。虽然分税制财政管理体制改革促进了经济发展和社会目标的实现,但是1994年的分税制财政管理体制改革具有过渡性质,随着社会主义市场经济的发展,分税制改革逐渐暴露出一些问题,而且有些问题十分严重,已严重影响了社会的和谐和经济的可持续发展,尤其是税收收入与税源背离问题。目前,我国的税收收入主要呈现出由中部地区向东部地区转移、由经济欠发达地区向经济发达地区转移的现象。税收收入与税源的背离有悖于社会公平,会激化地方政府之间关于税收收入分配的矛盾,难以维持社会稳定,不利于社会资源的优化配置。税收收入与税源严重背离问题,已经成为当今社会亟待解决的问题之一。解决我国税收收入与税源背离问题,对于实现我国经济的快速、公平、可持续发展和实现社会的和谐稳定发展具有十分重要的意义。本文主要分为六部分。第一部分介绍研究我国税收收入与税源背离问题的背景及意义、国内外的相关文献、研究内容、研究方法及创新点与不足。第二部分是相关概念的界定和理论依据。本部分阐述了税收收入、税源、税收收入与税源背离度、税收收入与税源背离额的概念,界定了本文的研究范围和对象。同时,本部分介绍了公共物品理论、财政分权理论、税收分配理论、税收竞争理论,为分析税收收入与税源背离的原因和影响提供了理论支撑。第三部分是文章的重点部分,这一部分采用实证分析的方法。首先,介绍税收收入与税源背离度、税收收入与税源背离额的计算方法;其次,从总体和区域范围两个角度分析了我国税收收入与税源背离的情况;最后,分析税收收入与税源的背离对地方政府提供公共物品、区域经济协调发展和税收收入流出地区产业结构升级的影响。第四部分分析了我国税收收入与税源背离问题产生的原因。本文从税制设计不完善、增值税的税制特性、地方政府间税收竞争、企业跨区域经营四个方面分析了税收收入与税源的背离问题产生的原因。第五部分介绍了国外部分国家解决税收收入与税源背离问题采取的措施,通过分析美国、德国两个国家解决税收收入与税源背离问题的政策措施,总结出可供我国借鉴的经验:一是完善的法律保障;二是税收协调机制;三是完善的转移支付制度。第六部分针对我国税收收入与税源背离问题提出相关的对策建议。包括要进一步完善我国的税收制度;建立地区间税收协调机制;要进一步完善我国的转移支付制度。
[Abstract]:The Chinese government always attaches great importance to the issue of social fairness. The eighteen proposed to establish conducive to scientific development, social justice, a major strategic market a unified tax system system. (1) the party in the third Plenary Session of the 18th CPC Central Committee to make a major decision: to promote the economy more efficient, more equitable, more sustainable development (2). Xi Jinping in "practical ideas to the spirit of the party's the third Plenary Session of the 18th CPC Central Committee > the article pointed out: if you can not create a more equitable social environment, and even lead to more unfair, the reform will lose its significance, it is impossible to continue. (3) the" 13th Five-Year "plan clearly stated: to narrow the income gap between regions. Correctly handle the relationship between fairness and efficiency, regulate the initial distribution, intensify efforts to regulate the redistribution, adjust and optimize the distribution of national income, the whole society to narrow the income gap; to speed up the tax system Reform and perfect the local tax system, deepening tax, local tax collection system reform, improve tax collection, improve the tax collection efficiency. (4) in 1994, China's tax system reform clear division of the central tax, local tax and tax sharing. Although the central and local tax system in the financial management system reform to promote the economic development and the social target, but the 1994 tax sharing system reform with the nature of the transition, with the development of socialist market economy, reform of the tax system gradually exposed some problems, and some serious problems, has seriously affected the sustainable development of social harmony and economic, especially from tax revenues and tax sources. Currently, I China's tax revenue mainly presents the transfer from the central region to the eastern region, transfer from underdeveloped areas to developed areas. The phenomenon of tax revenue and tax From contrary to social justice, will intensify on tax income distribution contradictions between the local government, it is difficult to maintain social stability, is not conducive to the optimal allocation of social resources. The sources of tax revenue and a serious departure from the problem, has become one of the urgent problems in today's society. To solve China's tax revenue and tax revenue from the issue, for the realization of China's economy fast, fair, has very important significance to the sustainable development and the harmonious and stable development of society. This paper is divided into six parts. The first part introduces the background and significance of the research on China's tax revenue and tax from the issue, related literature at home and abroad, research contents, research methods and innovations and shortcomings. The second part is the definition of related concepts and theoretical basis. This part of the tax revenue, tax revenue, tax revenue and tax deviation, tax revenue and tax back from the amount of probability Read, and define the scope of the study object of this paper. At the same time, this part introduces the theory of public goods, the theory of fiscal decentralization, tax distribution theory, tax competition theory, providing a theoretical support for the analysis of causes and effects and sources of tax revenue from tax revenue. The third part is the key part of the article, this part uses the method of empirical analysis at first, the introduction of tax revenue and tax deviation, calculation method of tax revenue and tax amount of deviation; secondly, from two aspects of overall and regional analysis of the income and the tax revenue deviates from the situation of our country; finally, analysis of the gap between tax revenue and revenue to provide public goods to local governments, the coordinated development of regional economy and the tax revenue outflow and upgrading of regional industrial structure. The fourth part analyzes the reasons of China's tax revenue and tax from the issue. This paper from the tax system design is not perfect. The value of the tax system characteristic of tax, the tax competition between local governments and enterprises cross regional business four aspects analyzes the causes of problems from tax revenue and tax. The fifth part introduces some foreign countries to solve the problem of tax revenue and tax revenue from the measures taken by the analysis of the United States, Germany, two countries to solve the tax revenue and tax from the policies and measures, summed up the experience for our country: one is the perfect legal protection; two is the tax coordination mechanism; three is to improve the transfer payment system. The sixth part puts forward relevant countermeasures and suggestions for China's tax revenue and tax from problem. To further improve the tax system of our country; set up the mechanism of tax coordination between regions; to further improve the transfer payment system of our country.

【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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