营改增对财力分配的影响效应研究

发布时间：2018-05-07 15:03

本文选题：增值税 + 营业税　；参考：《新疆财经大学》2014年硕士论文

【摘要】：从1994年开始推行分税制财政管理体制改革以来，我国逐渐形成了以流转税和所得税为主的双主体税制体系。同时，作为流转税主体税种的增值税，成为我国第一大税种。它在提高“两个比重”、增强中央政府的宏观调控能力方面发挥了重要作用。我国于2009年起正式开始实施的增值税由生产型转为消费型的改革，允许增值税纳税人抵扣外购的固定资产，使企业税负得以减轻，促进了社会专业化分工和三次产业的融合。但是，增值税与营业税并存的格局，存在着诸多弊端，使得增值税的转型改革不彻底，影响了增值税制度的优化和发展。因而，进行营业税改征增值税的改革，是推进税制改革，促进国民经济持续、快速、健康发展的必由之路，而这种改革会对财力分配，，尤其是地方政府的财力分配产生重大影响，使得重构财力分配格局进而保证地方政府的财力成为改革顺利推进的关键。本文以财政分权理论、最优税制理论为基础，首先分析了中央和地方财力分配的现状。接着，以2007年投入产出表为基础，对营改增对行业税负和财力分配的影响进行了模拟估算，得出工业行业税负普遍下降、服务业行业税负有升有降、服务业行业税收收入减少的结论；同时，以2011年的相关数据为基础，重新测算全国各地区在营改增后对增值税的分享比例。最后，在财力与事权相匹配的原则下，借鉴国际经验，为财力分配格局的调整提出对策建议：正确认识营改增对财力分配和经济发展方式转变的影响；强化中央政府的事权，明确中央和地方政府的支出责任；建立以财产税和资源税为主体的地方税收体系；以营改增为契机，进一步完善分税制。
[Abstract]:Since the implementation of the reform of the financial management system of the tax sharing system in 1994, China has gradually formed a two-subject tax system with turnover tax and income tax as the main body. At the same time, as the main tax type of turnover tax, VAT has become the largest tax category in China. It has played an important role in raising the "two proportions" and enhancing the central government's macro-control capacity. Since 2009, the reform of value-added tax (VAT), which began to be implemented in China, has changed from production type to consumption type, allowing VAT taxpayers to deduct purchased fixed assets, so that the tax burden of enterprises can be lightened, and the division of labor in society and the integration of three industries have been promoted. However, there are many drawbacks in the coexistence of VAT and business tax, which make the transformation of VAT incomplete and affect the optimization and development of VAT system. Therefore, the reform of business tax and value-added tax is the only way to promote the reform of the tax system and promote the sustained, rapid and healthy development of the national economy, and this kind of reform will distribute the financial resources. Especially, the distribution of local governments' financial resources has a great influence, which makes the reconstruction of the financial resources distribution pattern and the guarantee of local governments' financial resources become the key to the smooth progress of the reform. Based on the theory of fiscal decentralization and optimal tax system, this paper first analyzes the present situation of the distribution of central and local financial resources. Then, based on the input-output table in 2007, the paper simulates and estimates the impact of the increase of camp reform on the tax burden and the distribution of financial resources of the industry, and concludes that the tax burden of the industrial sector generally decreases, while the tax burden of the service industry rises and goes down. At the same time, based on the relevant data of 2011, the paper recalculates the share of VAT in different regions of the country after the increase of camp. Finally, under the principle of matching financial resources with administrative powers and drawing lessons from international experience, the paper puts forward countermeasures and suggestions for the adjustment of financial resources distribution pattern: correctly understanding the influence of financial resources distribution and transformation of economic development mode, strengthening the power of the central government. Make clear the responsibility of the central and local governments, establish the local tax system with property tax and resource tax as the main body, and take the opportunity of business reform and increase as the opportunity to further improve the tax distribution system.
【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F812.45

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