中国地方税体系主体税种选择研究

发布时间：2018-06-07 04:10

本文选题：地方税 + 主体税种　；参考：《江西财经大学》2017年硕士论文

【摘要】：1994年我国分税制的财税体制改革初步确立了中央税权的核心地位,确保了中央财政收入的稳定,同时构建了以营业税为主体税种的地方税体系。我国财政收入的平稳增长为各级政府实现其职能提供了财力保障,为我国推进经济结构战略性调整提供了动力支撑。然而,地方税体系建设在发展过程中逐步凸显部分的问题,地方税收收入规模较其职能范围明显偏小,地方税主体税种缺失制约了地方获取收入的能力。地方财政困难制约了地方政府职能的履行,影响经济长久发展。随着经济改革和税制改革不断深化,尤其自2016年5月起营改增的全面实行,中央和地方财力分配格局的大幅度调整,使得分税制结构与我国当前发展状况不相适应,地方税制体系的不健全将有碍地方政府调配公共资源、完善经济产业政策、实现收入分配公平等职能的执行。作为地方税主体税种的地方税体系彻底崩塌,因此,理清地方税体系基本理论,借鉴国际经验并提出适合中国国情的改革措施,选择具有税源丰富稳定的税种作为地方税主体税种具有重要现实意义。文章分为五个部分。绪论主要阐明了在营改增全面推行的大背景下,地方财政困难问题突出,因此在新形势下如何培育地方税体系主体税种这一议题意义重大,随后综述了国内外学者对地方税主体税种特征和演进历程的研究。相关理论部分主要了解了地方税体系的基本内涵,运用经济学者关于分税制的理论模型分析地方税存在的原因,从概念入手,对选择地方税主体税种时需要考虑的政治因素和经济因素进行分析。国情现状部分回顾了我国地方税体系构成的沿革过程,分析了中央和地方税收划分的变化情况对地方政府的财政收入、地方经济和民生状况的影响,分析营改增后地方税主体税种缺失的现状和原因。国外经验借鉴部分列举了几个风格鲜明的联邦制国家和单一制国家,分析对比其财政税收体系、地方税主体税种构成和政府监管体制,研究其他国家地方主体税种的形成过程,并进一步总结借鉴国外地方税主体税种架构安排及其配套管理措施。最后,对房地产税的体量进行测算评估,建议将其确立为地方税主体税种,并提出财产制度的完善措施,加之对共享税进行优化并开征遗产与赠与税,从而形成一个主次分明的地方税体系主体税种的构架。
[Abstract]:In 1994, the reform of the fiscal and taxation system of China's tax distribution system initially established the core position of the central tax power, ensured the stability of the central fiscal revenue, and constructed the local tax system with the business tax as the main type of tax. The steady growth of fiscal revenue provides financial support for governments at all levels to realize their functions and power support for the strategic adjustment of economic structure. However, the construction of local tax system gradually highlights some problems in the process of development. The local tax revenue scale is obviously smaller than its functional scope, and the lack of local tax main tax category restricts the ability of local revenue. Local financial difficulties restrict the performance of local government functions and affect the long-term economic development. With the deepening of the economic reform and tax system reform, especially the comprehensive implementation of the camp reform and increase since May 2016, and the substantial adjustment of the distribution pattern of central and local financial resources, the structure of the tax sharing system is not in line with the current development situation in China. The imperfection of the local tax system will hinder the local government from allocating public resources, perfecting the economic industrial policy, and realizing the implementation of the function of income distribution equity. The local tax system, as the main tax category of local tax, has collapsed completely. Therefore, the basic theory of local tax system should be clarified, the international experience should be used for reference and the reform measures suitable for China's national conditions should be put forward. It is of great practical significance to choose the tax with abundant and stable sources of tax as the main tax of local tax. The article is divided into five parts. The introduction mainly expounds that under the background of the comprehensive implementation of the camp reform and increase, local financial difficulties are prominent, so it is of great significance to cultivate the main tax categories of the local tax system under the new situation. Then summarized the domestic and foreign scholars on the local tax main tax characteristics and evolution of the process. The related theory part mainly understands the basic connotation of the local tax system, analyzes the reason of the existence of the local tax by using the theoretical model of the economists about the tax system, and starts with the concept. This paper analyzes the political and economic factors that should be taken into account when selecting the main tax categories of local taxes. In the part of the present situation, the author reviews the evolution of the local tax system in China, and analyzes the influence of the changes in the division of central and local taxes on the local government's financial revenue, local economy and people's livelihood. This paper analyzes the current situation and causes of the absence of local tax subject after the increase of camp reform. In the part of foreign experience, we enumerate several countries with distinct style of federalism and single system, analyze and compare their fiscal and taxation systems, the main tax types of local taxes and the system of government supervision, and study the forming process of local main taxes in other countries. And further summarizes the foreign local tax main tax structure arrangement and supporting management measures. Finally, the paper estimates and evaluates the volume of real estate tax, proposes to establish it as the main tax category of local tax, and puts forward some measures to improve the property system, in addition to optimize the share tax and levy inheritance and gift tax. So as to form a primary and secondary local tax system of the main structure of taxes.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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