完善地方税体系构建的对策研究

发布时间：2018-06-17 15:54

本文选题：地方税体系 + 主体税种　；参考：《哈尔滨商业大学》2014年硕士论文

【摘要】：1994年分税制改革后,我国确立了中央税和地方税的基本框架,在满足了地方政府经济发展需要的前提下,确保中央财政收入的稳定增长。但随着经济发展模式的转变,地方税收收入难以保障地方经济的快速发展,现有地方税体系问题不断凸显。为了保证经济转型期的平稳过渡,促进经济的快速发展,国家在党的十八届三中全会中明确指出：“深化税收制度改革,完善地方税体系,逐步提高直接税比重。按照统一税制、公平税负、促进公平竞争的原则,完善国税、地税征管体制。”由此,构建完善的地方税体系,充实地方政府的税收收入,推进地方政府职能的履行,促进地方经济的飞速发展,合理配置国家财源,保障我国经济的快速稳定健康发展,是我国“十二五”期间的重要课题。从建立地方税体系的理论依据及建立地方税体系的必要性入手,分析了我国现行地方税体系存在的一系列问题,如地方税体系主体税种功能缺失、税种结构设置不合理、税收立法权过度集中以及税收征管效率低下等。结合西方发达经验看,其地方税体系的建设均以良好的法律环境为基础,地方政府具有一定的税收征管权,促进地方税系的主体税种能够更好的发挥效用,且政府的征税行为都会受到法律的严格约束,使得地方税体系的运行规范化、法制化,从而促进地方经济的更好发展。由此,为保证我国地方税体系的发展符合国际惯例发展趋势,以期实现与西方发达国家的地方税体系结构相对接,在借鉴发达国家地方税体系构建的有益经验基础上,结合我国现有地方税体系的发展状况,以我国经济发展水平为衡量标准,分别构建三种地方税体系结构,即以消费税和所得税为主体的地方税体系、以房产税和资源税为主体的地方税体系以及以房产税、消费税与车辆购置税为主体税种的地方税体系,并对主体税种的特性设置、辅助税种优化建设以及配套设施的跟进作了详细的阐述,确定了我国地方税体系完善的最优方案并提出响应对策,即扩大消费税的征税范围、完善房产税制与开征、完善车辆购置税的征管、适度开征新税种、完善税收征管模式,从而进一步完善地方税体系的构建工作,促进地方经济的快速和谐健康发展。
[Abstract]:After the reform of the tax distribution system in 1994, China established the basic framework of central tax and local tax, and ensured the steady growth of central fiscal revenue on the premise of meeting the needs of local government economic development. However, with the transformation of economic development model, local tax revenue is difficult to ensure the rapid development of local economy. In order to ensure the smooth transition of the economic transition and promote the rapid development of the economy, the state clearly pointed out in the third Plenary session of the 18th CPC Central Committee: "deepen the reform of the tax system, perfect the local tax system, and gradually increase the proportion of direct tax." In accordance with the principle of uniform tax system, fair tax burden, promoting fair competition, and perfecting the collection and management system of state tax and local tax. " Thus, we should construct a perfect local tax system, enrich the local government's tax revenue, promote the performance of the local government's functions, promote the rapid development of the local economy, rationally allocate the national financial resources, and ensure the rapid, stable and healthy development of our country's economy. It is an important subject during the 12th five-year Plan in China. Starting from the theoretical basis of establishing the local tax system and the necessity of establishing the local tax system, this paper analyzes on a series of problems existing in the current local tax system in China, such as the absence of the main function of the local tax system and the unreasonable setting of the tax structure. Excessive concentration of tax legislative power and low efficiency of tax collection and administration. Combined with the western developed experience, the construction of the local tax system is based on a good legal environment, and the local government has certain tax collection and administration right, which can promote the main tax of the local tax department to play a better role. And the government's taxation behavior will be strictly restricted by the law, which makes the operation of the local tax system standardized and legalized, thus promoting the better development of the local economy. Thus, in order to ensure that the development of local tax system in our country accords with the development trend of international practice, and to realize the docking with the local tax system structure of western developed countries, and on the basis of the beneficial experience of the construction of local tax system in developed countries, According to the development of local tax system in China and the level of economic development in China, three local tax system structures are constructed, that is, local tax system with consumption tax and income tax as the main body. The local tax system with property tax and resource tax as the main body, and the local tax system with real estate tax, consumption tax and vehicle purchase tax as the main tax, and the characteristics of the main tax, The optimization construction of auxiliary tax and the follow-up of supporting facilities are elaborated in detail, and the optimal scheme of perfecting local tax system in China is determined and countermeasures are put forward, that is, to expand the scope of tax collection of consumption tax, to perfect the real estate tax system and to levy tax. In order to perfect the construction of local tax system and promote the rapid harmonious and healthy development of local economy, the collection and management of vehicle purchase tax should be improved, the new tax types should be imposed appropriately and the mode of tax collection and management should be perfected.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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