营改增背景下广东省地方税体系建构研究

发布时间：2018-05-01 13:33

本文选题：营改增 + 广东　；参考：《兰州大学》2017年硕士论文

【摘要】：1994年,我国正式推进分税制。自实施以来,分税制不断完善,地方税体系初步建成。在实施初期,分税制强化了中央的财力和公共物品的提供能力,调动了地方的积极性,也进一步完善了转移支付制度,极大地促进了当时的经济发展。然而,随着经济的不断发展,分税制的财政管理体制未能进一步深入下去,因此衍生出一些负面问题,比如地方政府土地财政,地方财政收入不足和隐形负债等问题。为进一步推进经济结构调整,建立科学的财税制度,党的十八届三中全会指出,加快财税体制改革,匹配中央和地方财力与事权,建构地方税体系。在党和国家的“顶层设计”下,2016年5月1日,我国全面营改增,迈开财税改革的重要一步。营改增后,地方税体系的营业税将彻底退出历史舞台。然而作为第一大地方税种的营业税的消失,从长远来看,有利于财税改革的进一步推进,但短期来看,将会影响地方税收收入,影响地方财政和地方性公共物品。广东省是我国经济第一大省,是经济的“排头兵”,历来敢为人先。1994年分税制后,广东地方经济活力得到激发,各项事业蓬勃发展。但是,随着新形势新经济的推进,初级化的分税制同样地制约广东经济活力,广东省在面临越来越多的地方公共服务支出的同时,地方财政收入增长速度受到限制。因此,本文在研究全国地方税体系现状,重点剖析广东的地方税体系存在的问题,结合广东的税收收入规模和税收收入结构,提出完善地方税体系的法制架构,强化税收征收管理和确保地方政府的税收收入这三大点来建构广东的地方税体系。本文立足财政分权理论,结合全国和广东的具体情况,研究地方税体系建构,出发点和目的皆在于推动地方政府更加积极有效地提供公共产品与公共服务。
[Abstract]:In 1994, China officially promoted the tax distribution system. Since its implementation, the tax distribution system has been improved and the local tax system has been initially established. In the early stage of implementation, the tax distribution system strengthened the financial capacity of the central government and the ability to provide public goods, mobilized the enthusiasm of the local authorities, and further improved the transfer payment system, which greatly promoted the economic development at that time. However, with the continuous development of economy, the financial management system of the tax sharing system has not been further deepened, so some negative problems have arisen, such as the local government land finance, the local fiscal revenue insufficiency and the hidden debt and so on. In order to further promote the adjustment of economic structure and establish a scientific fiscal and taxation system, the third Plenary session of the 18th CPC Central Committee pointed out that the reform of the fiscal and taxation system should be accelerated, the central and local financial resources and administrative powers should be matched, and the local tax system should be constructed. Under the "top-level design" of the Party and the state, on May 1, 2016, China's overall reform of business has increased, taking an important step in the reform of finance and taxation. After camp reform increases, the business tax of local tax system will withdraw completely from history stage. However, the disappearance of business tax, as the largest local tax, is beneficial to the further promotion of fiscal and tax reform in the long run, but in the short term, it will affect local tax revenue, local finance and local public goods. Guangdong Province is the largest province of economy in our country and the "vanguard" of economy. After the tax distribution in 1994, Guangdong's local economic vitality was stimulated and all kinds of undertakings flourished. However, with the advancement of the new situation and new economy, the primary tax distribution system restricts the economic vitality of Guangdong Province, which is facing more and more local public service expenditure, and the growth rate of local fiscal revenue is restricted at the same time. Therefore, this paper studies the current situation of the national local tax system, analyzes the problems existing in Guangdong's local tax system, and puts forward the legal framework to perfect the local tax system, combining with the scale and structure of Guangdong's tax revenue. To construct Guangdong's local tax system, we should strengthen the tax collection management and ensure the local government's tax revenue. Based on the theory of fiscal decentralization and the concrete situation of the whole country and Guangdong, this paper studies the construction of local tax system. The starting point and purpose are to promote the local government to provide public goods and services more actively and effectively.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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