中央与地方税收共享问题研究

发布时间：2018-07-04 12:18

本文选题：税收共享 + 区域经济影响　；参考：《吉林财经大学》2014年硕士论文

【摘要】：税收共享是指中央政府和地方政府按照一定方式划分税收收入，其实质是在于确保中央主导、地方自主的经济格局下，有效提高各级政府的公共产品提供能力。我国于1994年1月7日开始正式推行分级分税体制下的税收共享，自此以后，共享税收入作为我国税收收入的主体，为我国经济健康发展提供源源不断的财力保障和经济支持。论文首先阐述了税收共享的基本理论，论述了西方国家的共享税理论基础，总结了税收共享的收入划分原则。其次，分三个层面对我国现行税制结构做了总体分析与描述。一是从分税制视角对我国税收共享的历史变迁和政策调整进行考察，最终肯定了税收共享对我国经济发展的积极意义。二是分别从中央、地方两个视角对税收共享进行纵向考察，探讨中央、地方税收收入和财政收入的依赖程度，总结四大主体共享税种的变化规律与特点。三是以北京、上海、江苏、吉林、湖南、山西六个省市为例对我国的税收共享进行了实证分析，考察了现行共享税分享比例和税种设置对于区域经济的影响，总结出四大主体税种对经济呈现不同影响。通过对现行税制结构下税收共享的总体描述，论文指出，无论是地方还是中央，财政收入和税收收入的共享税依赖程度均高于50%，共享税收入对于地方财政的供给率较低，影响了我国地方公共产品提供，现行的税收共享比例影响了区域经济发展，扩大了地区经济差距，税种设置不够合理，，不利于地区经济发展。再次，运用比较研究方法对日本、德国、美国进行重点考察和比较，并总结出对我国税收共享的启示和借鉴之处。比较分析结果表明，无论是集权国家还是分权国家，都在保证共享税规模的基础上，鼓励地方附加税的发展，积极根据本国国情合理调整共享比例。最后，在全面分析基础上，文章创造性地以不定系数模型确定了我国“营改增”之后税收共享比例应介于54.36%-60.09%之间，提出了适度调整所得税共享比例的总体思路，以及构建地方税体系的具体设想和应遵循的基本原则。
[Abstract]:Tax sharing means that the central government and the local government divide the tax revenue according to a certain way, its essence is to ensure the central leading, local autonomous economic structure, effectively improve the ability of all levels of government to provide public goods. Since January 7, 1994, China began to formally implement tax sharing under the system of classified and divided tax. Since then, as the main body of tax revenue in China, the sharing tax revenue has provided continuous financial security and economic support for the healthy development of China's economy. Firstly, this paper expounds the basic theory of tax sharing, discusses the theoretical basis of sharing tax in western countries, and summarizes the principle of income division of tax sharing. Secondly, it makes a general analysis and description of the current tax system structure in three levels. The first is to investigate the historical changes and policy adjustment of tax sharing in China from the perspective of tax sharing, and finally confirm the positive significance of tax sharing to the economic development of our country. The second is to make a longitudinal investigation on tax sharing from two perspectives of the central and local governments, to discuss the degree of dependence of the central and local tax revenue and the fiscal revenue, and to sum up the changing laws and characteristics of the four main bodies sharing taxes. Third, taking Beijing, Shanghai, Jiangsu, Jilin, Hunan and Shanxi as an example, the paper makes an empirical analysis of the tax sharing in China, and investigates the impact of the current share tax sharing ratio and tax type setting on the regional economy. Summed up the four main categories of tax on the economy presents different impacts. Through the general description of tax sharing under the current tax system structure, the paper points out that, whether local or central, the degree of shared tax dependence of fiscal revenue and tax revenue is higher than 50%, and the supply rate of shared tax revenue to local finance is low. It affects the supply of local public goods in our country, and the current tax sharing ratio affects the development of regional economy, widens the gap of regional economy, and sets up tax categories not reasonably, which is not conducive to the development of regional economy. Thirdly, the comparative research method is used to study and compare Japan, Germany and the United States, and the enlightenment and reference to tax sharing in China are summarized. The results of comparative analysis show that both centralized countries and decentralized countries encourage the development of local additional tax on the basis of ensuring the scale of shared tax and adjust the sharing ratio according to their national conditions. Finally, on the basis of comprehensive analysis, the paper creatively determines that the share ratio of tax revenue should be between 54.36% and 60.09% after "business reform and increase" in China, and puts forward the overall idea of adjusting the share proportion of income tax moderately. As well as the construction of local tax system specific ideas and should follow the basic principles.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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