主体税种选择与地方税体系改革研究

发布时间：2018-05-29 19:46

本文选题：主体税种 + 地方税体系　；参考：《中央财经大学》2015年博士论文

【摘要】：在分税制财政管理体制形成后,完善地方税体系一直是我国财政理论界探讨的重点。随着“营改增”的推进,我国地方主体税种将缺失。这是我国地方税体系改革面临的新情况。同时党的十八届三中全会中将财税体制改革赋予了“国家治理的基础和重要支柱”的战略定位。这给我国地方税体系改革提出了新要求。本选题的目的是通过理论与实证相结合的研究,寻求新形势下地方税体系改革的有效途径与对策。基于全面的文献调查、理论基础阐述以及相关实践进展分析,形成本选题的研究基础,并明确了五个方面主要的研究任务:理论基础研究、国内外地方税体系理论研究、国内外地方税制实践研究、选择地方主体税种、提出完善地方税体系的对策。研究发现:一是地方税体系改革的突破口在于培育适合的地方主体税种。二是地方主体税种的培育由客观的经济发展环境、主观的宏观调控目标和地方税收征管水平三者共同决定的。三是在国家治理体系构架下进行地方税体系改革,需要充分考虑地方税种之间的互补性以及地方税制与其他制度之间的协调性。对于地方主体税种的选择,本研究是利用结构解释模型(ISM)来分析影响地方税收增长的因素,得出:一是地方税收增长的深层影响因素是地方工业增加值和地方第三产业增加值。基于深层影响因素的性质,企业所得税成为省级主体税种是可行的也是必然的。二是地方税收增长的中层影响因素是地方经济增长和地方居民消费能力。基于税种属性和完善地方税体系的要求,个人所得税和房产税能够成为市(县)级主体税种。三是消费税是中层影响因素,但当前的消费税不宜作为地方主体税种。同时为了宏观调控的目标,可以在零售环节开征销售税并作为省级主体税种。最终本研究选择以企业所得税和销售税为省级主体税种、以个人所得税和房产税为市(县)级主体税种。本研究的主要内容由六部分八章组成:本文的第一部分由第一章、第二章和第三章组成,为理论准备部分。这一部分的主要内容是阐述了地方税体系改革的背景意义、国内外相关研究情况以及地方税体系的理论分析三个方面的内容。第二部分是对地方税体系在我国的实践情况进行梳理和分析。内容包括:(1)我国地方税体系的实施现状分析,并提出存在的问题;(2)对我国地方税体系的功能定位和实现机制的分析,提出了我国地方税体系改革的方向。第三部分是国外经验借鉴。本研究选择了美国、日本和德国,并分别在地方税制管理体系、地方税征管体系和地方税制结构三个方面进行阐述。根据这三个国家的比较分析,得出对我国地方税体系改革的启示:一是税权划分应该考虑国家政治体制结构和法制化进程,还要考虑中央主导和地方分权分别在本国的适应程度。二是科学合理的设计地方税结构是核心,主体税种与辅助税种要相互协调相互补充。三是在完善税收征管体系时,要注重税务监督和稽查。第四部分是研究主体税种的选择问题。地方税体系的完善,首先要解决地方财政收支缺口较大的问题,其次才是经济调控职能和分配职能。因而本文选取了影响地方税收增长的因素,应用ism来分析因素之间的关系,最终得出了因素之间的结构解释图。根据结构解释图得出影响因素的层次性,从而将可选为地方主体税种的范围缩小。再结合税种的属性和地方税体系改革的要求,分析后提出:选择企业所得税和开征销售税一起作为省级地方主体税种,选择个人所得税和房产税作为市(县)级主体税种。第五部分是设计地方税体系改革方案。本文从地方税权、地方税制结构和地方税收征管三个方面进行探索,最终得出了完善地方税体系的途径。一是地方税权方面:中央税与共享税仍维持现状,全部由中央集中立法;对全国统一实行的地方主体税种进行适度分权;允许省级政府独立开征部分独具地方特色的地方税种。二是地方税制结构方面:改革资源税、开征环境税、改革城市维护建设税、简化土地增值税等。三是在地方税收征管方面:要建立与地方税体系改革相适应的征管机制和税收服务。第六部分是在上述分析和研究的基础上提出地方税体系改革的相关配套政策建议。其中包括:税收法律体系、地方非税收入和财政转移支付制度。本文提出了相应的完善途径。一是税收法律方面,需要制定《税收基本法》。二是地方非税收入方面,需要取缔各种不合理的收费、基金;同时对需要保留的收费项目,通过法律予以规范,使收费真正成为政府财政收入的一种补充;使经营性的事业收费转向市场,转变政府职能。三是财政转移支付制度方面,要科学划分中央与地方政府的事权范围;优化财政转移支付结构;积极探索和建立横向财政转移支付模式;加强对转移支付资金的管理。本研究主要创新点有:(1)用国家治理理论来分析税权划分问题。用公共品的层次性来作为税权划分的基础,这只体现了税权划分的经济属性。而税权划分本身也是政治体制的产物,所以本文用国家治理理论来对税权划分进行了分析。这是对税权划分本质的回归,也丰富了财政理论分析。同时这也有利于促进地方税体系改革与地方政府职能转变的同步性。(2)用利益相关者理论来分析地方税征管问题。这是一个新视角,是对已有研究的扩展,为完善地方税征管提供了一个新思路。在利益相关者理论框架下,需要去分析不同类型的利益相关者的需求,进而提出有针对性的完善地方税征管体系的方案。(3)用结构解释模型(ISM)来分析主体税种选择的问题。主体税种的选择不能仅依赖于上述原则,还应该更多的考虑其影响因素。本文用结构解释模型来分析影响因素的层次性,进而为主体税种选择指明了思路和方向。这是将系统工程理论运用于财政学的一次尝试,有助于厘清影响主体税种选择因素的层次和结构关系,为主体税种选择问题研究提供了一个新思路。本文存在的不足是:首先,本文重点是如何选取地方主体税种的问题,而对地方税体系改革中的其他问题探究不深入。如中央和地方职能划分问题。其次,本文采用ISM时,是通过对相关理论的的总结,而形成最初的要素关系。若是能够加以数据分析,则更具有说服力。再次,本文基于国外地方税体系所得出的税制设计。其在我国具体实施的要求与条件能否实现,还需要实践与研究的进一步验证。最后本文最后提出的对策,只是针对局部问题,而且其在实践中的成效如何。还有待进一步实践检验与研究分析。论文进一步研究方向:(1)最优财产税。从最优税制理论的内容来看,只涉及最优所得税理论和最优商品税理论。随着经济社会的不断发展,财产税的地位已经极大的提高。而且许多国家将财产税作为地方主体税种,可见对最优财产税的研究是十分必要的。因而在研究最优财产税时,可以从这几个角度来研究:一是运用微观模型来研究财产税的优化路径;二是用制度变迁来研究财产税制。(2)税种功能的定量比较分析。实际上,主体税种与辅助税种之间的功能比较问题,并没有给出明确定量分析。可以尝试对税种功能的定量比较分析,从而更明确税种的功能和传导机制。可以从这两个角度来考虑:一是运用宏观经济模型来进行定量分析;二是用价格传导机制进行微观分析。
[Abstract]:After the formation of the fiscal management system of the tax sharing system, improving the local tax system has always been the focus of our financial theorists. With the promotion of "camping and increasing", the local subject tax will be missing in our country. This is a new situation in the reform of the local tax system in China. At the same time, the reform of the fiscal and tax system in the party in the third Plenary Session of the 18th CPC Central Committee has given the country a "state". The aim of this topic is to seek the effective ways and Countermeasures of the reform of local tax system under the new situation. Based on the comprehensive literature survey, the theoretical basis and the related practice progress, the purpose of this topic is to combine theory with empirical research. Analysis, forming the research foundation of this topic, and clarifies the main research tasks in five aspects: theoretical basic research, the theoretical research of local and foreign local tax system, the study of local tax practice at home and abroad, the selection of local subject taxes, and the countermeasures to improve the local tax system. Two is the suitable local subject tax. The cultivation of the local subject tax is determined by the objective economic development environment, the subjective macro control target and the level of local tax collection and management. The three is to reform the local tax system under the framework of the national governance system. It is necessary to fully consider the complementarity between local taxes and the local tax system. This study uses structural interpretation model (ISM) to analyze the factors that affect local tax growth. The first is that the deep influence factors of local tax growth are the added value of local industry and the added value of the local third industry. Based on the nature of the deep influence factors, enterprises It is feasible and inevitable for the income tax to become the provincial main tax. Two, the middle level of local tax growth is the local economic growth and the local residents' consumption ability. Based on the tax attribute and the requirement of improving the local tax system, the individual income tax and the property tax can become the main tax species of the city (county) level. Three is the consumption tax is the middle level shadow. However, the current consumption tax should not be used as a local subject tax. At the same time, in order to achieve macro regulation and control, the sales tax can be levying in the retail sector and as a provincial subject tax. Finally, this study chooses the enterprise income tax and sales tax as the provincial main tax, and the individual income tax and the property tax as the main tax species in the city (county) level. The main content is composed of six parts and eight chapters: the first part of this article is made up of the first, second and third chapters. The main content of this part is to explain the background significance of the reform of the local tax system, the relevant research situation at home and abroad, and the content of the theoretical analysis of the local tax system in three aspects. The second part of this part is the content of the theoretical analysis of the local tax system. It is the analysis and analysis of the practice of local tax system in China. The contents include: (1) the analysis of the implementation of the local tax system in China, and the existing problems; (2) the analysis of the function orientation and the realization mechanism of the local tax system in China, and the direction of the reform of the local tax system in our country. The third part is the experience of foreign countries. This study selects the United States, Japan and Germany, and expounds the local tax management system, the local tax collection and management system and the local tax structure in three aspects. According to the comparison and analysis of the three countries, the enlightenment to the reform of the local tax system in China is drawn: first, the division of tax rights should take into account the political structure of the state and the legal system. Two is the scientific and reasonable design of the local tax structure is the core, the main tax and auxiliary tax should be coordinated and complementary to each other. The three is to improve the tax collection and management system, to pay attention to tax supervision and inspection. The fourth part is the choice of the subject tax. The improvement of local tax system, first of all, to solve the problem of the large gap in the local fiscal revenue and expenditure, then the economic regulation and distribution functions. Therefore, this paper selects the factors that affect the growth of local tax revenue, uses ISM to analyze the relationship between factors, and finally draws a structural explanation between the factors. In order to reduce the level of the sound factors, it will reduce the scope of the local subject tax, and then combine the properties of the tax species and the requirements of the reform of the local tax system. After the analysis, it is proposed to choose the enterprise income tax and levy the sales tax as the provincial main tax species, and choose the individual income tax and the property tax as the main tax species of the city (county) level. The fifth part is the main tax of the city (county). It is the design of the reform of the local tax system. This article explores the three aspects of local tax power, local tax structure and local tax collection and management, and finally draws the way to improve the local tax system. One is the local tax rights: the central tax and shared tax still maintain the status quo, all of the central legislation is centralized, and the local subject tax is carried out in the whole country. It allows the provincial government to separate the right of local tax. Two is the local tax structure of the local tax system: the reform of the resource tax, the Levy of environmental tax, the reform of the urban maintenance and construction tax, and the simplification of the land value-added tax. Three is the local tax collection and Management: the establishment of the collection and management mechanism to adapt to the reform of the local tax system. And tax service. The sixth part is on the basis of the above analysis and Research on the relevant supporting policy proposals for the reform of the local tax system, including: tax legal system, local non tax revenue and financial transfer payment system. This paper puts forward the corresponding improvement ways. One is the tax law, the tax basic law is more than. Two is In the area of local non tax revenue, it is necessary to eliminate all kinds of unreasonable charges and funds; at the same time, the charge items that need to be retained are regulated by law to make the charge a supplement to the government's financial income; to turn the operating fee to the market and to change the government's ability. Three is the scientific division of the financial transfer payment system. The central and local government's scope of affairs; optimize the structure of financial transfer payment; actively explore and establish horizontal financial transfer payment mode; strengthen the management of transfer payment. The main innovations of this study are as follows: (1) the analysis of tax right division with the theory of state governance. The division of tax right is also the product of the political system, so this paper analyzes the division of tax right by the state governance theory. This is the return to the nature of the division of tax right and the analysis of the financial theory. At the same time, it also helps to promote the reform of the local tax system and the transformation of the functions of the local government. Synchronism. (2) use the stakeholder theory to analyze the problem of local tax collection and management. This is a new perspective, an extension of the existing research, and a new idea for the improvement of local tax collection and management. In the framework of stakeholder theory, it is necessary to analyze the needs of different types of stakeholders, and then propose a targeted improvement of local tax. The scheme of the collection and management system. (3) the structure interpretation model (ISM) is used to analyze the problem of the choice of the subject tax. The choice of the subject tax should not only depend on the above principles, but also should consider its influence factors more. This paper uses the structure interpretation model to analyze the level of the influence factors, and then points out the idea and direction for the choice of the main tax species. The application of system engineering theory to an attempt in finance is helpful to clarify the level and structure of the factors of choice of the subject tax, and provide a new idea for the study of the choice of the subject tax. The shortcomings of this article are: first, the focus of this paper is how to select the subject tax of the ground, and the reform of the local tax system. Other problems in the study are not deeply explored, such as the division of central and local functions. Secondly, when ISM is adopted in this paper, the first factor relationship is formed through the summary of relevant theories. If it can be analyzed by data, it is more convincing. Thirdly, this paper is based on the tax system design of the foreign local tax system. The requirements and conditions for the implementation of the body need to be further verified by practice and research. Finally, the countermeasures are only aimed at local problems and how they are effective in practice. Further research is needed to be further tested and studied. (1) the optimal property tax. As a matter of fact, only the optimal income tax theory and the optimal commodity tax theory are involved. With the continuous development of the economy and society, the status of property tax has been greatly improved. Moreover, many countries take property tax as a local subject tax, so it is very necessary to study the optimal property tax. The first is to study the optimization path of property tax by using microscopic model; two is to use institutional change to study property tax system. (2) the quantitative comparison and analysis of tax function. In fact, the functional comparison between the main tax and the auxiliary tax does not give a definite quantitative analysis. In order to clarify the function and transmission mechanism of tax species, it can be considered from these two angles: one is to use the macroeconomic model to carry out quantitative analysis, and the two is to use the price transmission mechanism for micro analysis.
【学位授予单位】：中央财经大学
【学位级别】：博士
【学位授予年份】：2015
【分类号】：F812.42

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