世界税制改革趋势及完善我国税制的研究

发布时间：2018-07-12 09:43

本文选题：世界税改趋势 + 我国税制改革　；参考：《吉林财经大学》2014年硕士论文

【摘要】：金融危机后世界各国纷纷进行或酝酿了本国的税制改革。各国为什么要进行税制改革？税制改革要解决什么问题？世界税制改革的趋势是什么？有哪些可供借鉴的经验与吸取的教训？我国现行税制结构既同国际税制结构格局迥然相异，也会造成与当前的国内外经济形势冲突迭起。在我国经济越来越融入到世界经济的今天，顺应世界税制改革的趋势来完善我国税制是大势所趋。本文分析了金融危机之后世界税制改革呈现的新趋势。具体来说，发达国家的税制结构仍以所得税为主体但对流转税更加依赖、社会保障税（费）比重上升、环境税和银行税受到广泛重视；发展中国家仍以流转税为主但所得税比重上升、开征金融交易税。从趋势上来看，发达国家和发展中国家所得税和流转税搭配更加合理，税制结构更加优化。税制改革使各国的税收收入增加、对投资的促进作用尤为显著、纳税成本降低、产业结构升级、中低收入者税负减轻。但同时税制改革也出现了一些负面问题，对改革寄予了过高期望，但实际上部分减税政策并未收到预期效果。如提高增值税税率对消费增长有所抑制、提高所得税最高边际税率对纳税人行为产生扭曲、政治风险加大等。税制改革所取得的成果还得益于各国对税收管理极为重视、区域和国际税收协调与合作进一步加深。全文由五章构成。第一章是引言，包括研究背景及意义、文献综述、文章内容与研究方法和本文的创新与不足。正文部分分为四章。第二章是世界范围内税制改革的理论分析。首先考察了世界税制改革的背景和理论依据，这是各国为什么要进行税制改革的原因。背景主要从经济背景、社会背景和税制本身需要完善等方面加以考察，，理论依据主要有新国家干预理论、内生增长理论、引入公平的最优税收理论、托宾q理论和金融稳定公共产品理论。第三章是对世界范围内税制改革趋势分析。分别介绍了发达国家和发展中国家的税制改革趋势，其中发达国家中以美国、欧盟和日本的税制改革为例,发展中国家选取了金砖国家，在分别介绍的基础上总结出共性。接着探讨了税制改革带来的成效和问题，最后总结了世界税制改革可供吸取的经验和教训。第四章是对我国税制改革总体趋势的分析。首先对我国现行税制改革的背景进行了分析，主要是从经济和社会背景来考虑。其次指出了我国现行税制存在的主要问题。再次探讨了我国进一步税制改革的理论依据。最后阐述了我国税制改革的总体趋势。第五章给出了顺应世界税改趋势下完善我国税制的具体建议。这一章首先提出了完善税制结构框架的建议，主要在逐步提高直接税比重、直接税中提高个人所得税比重、间接税中提高消费税比重给出了具体建议。然后是针对主要税种的改革建议，涉及是增值税、消费税、个人所得税和资源税和房地产税。最后是关于配套改革的建议。在分析方法上，采用的方法主要有比较分析法、实证分析法和模拟分析法。本文借鉴了理性预期理论、托宾q理论，采用动态分析法和投入产出分析法，结合实际数据来考察税制改革对消费和投资的影响以及对物价产生的效应。
[Abstract]:After the financial crisis, countries in the world have carried out or brewed their own tax reform. Why do countries carry out tax reform? What are the problems that the tax reform should solve? What is the trend of the reform of the world tax system? What are the lessons for reference and lessons learned? The current structure of tax system in China is very different from the structure of the international tax system, It will also cause the conflict with the current economic situation at home and abroad. As China's economy becomes more and more integrated into the world economy, it is the general trend to comply with the trend of the world tax reform to perfect our tax system. This paper analyzes the new trend of the tax reform in the world after the financial crisis. In particular, the tax structure of the developed countries is still in the case of the developed countries. The income tax is the main body but the convective tax is more dependent, the proportion of the social security tax (fee) is rising, the environmental tax and the bank tax are widely paid attention. The developing countries still take the transfer tax as the main but the income tax proportion is rising, and the financial transaction tax is levying. In the trend of view, the combination of the developed country and the national income tax and the transfer tax is more reasonable and the tax system is more reasonable. The structure is more optimized. The tax reform makes the tax revenue of all countries increase, the promotion effect on investment is particularly significant, the tax cost is reduced, the industrial structure is upgraded, and the tax burden of the middle and low income people is relieved. At the same time, there are some negative problems in the reform of the tax system, which have given a high expectation to the reform, but in fact some of the tax reduction policies have not received the expected effect. For example, increasing the tax rate of VAT has restrained the growth of consumption, increasing the maximum marginal tax rate of income tax on the behavior of taxpayers and increasing the political risk. The achievements of the tax reform also benefit from the great importance of the tax management in various countries, and the deepening of regional and international tax coordination and cooperation.
The full text is composed of five chapters. The first chapter is the introduction, including the background and significance of the research, the literature review, the contents and methods of the article and the innovation and deficiency of this article. The text is divided into four chapters.
The second chapter is the theoretical analysis of the tax reform in the world. First, it examines the background and theoretical basis of the reform of the tax system in the world. This is the reason why countries want to reform the tax system. The background is mainly from the economic background, the social background and the need to improve the tax system itself, and the theory is based on the new state intervention theory. The endogenous growth theory introduces the fair optimal taxation theory, Tobin Q theory and financial stability public goods theory.
The third chapter is an analysis of the trend of tax reform in the world. It introduces the trend of tax reform in developed and developing countries respectively. Among the developed countries, the tax system reform of the United States, the EU and Japan is taken as an example. The developing countries have selected the BRICs countries on the basis of the introduction. Then the tax system reform is discussed. Finally, it summarizes the lessons and lessons learned from the world tax reform.
The fourth chapter is an analysis of the general trend of China's tax reform. First, the background of the current tax system reform in China is analyzed, mainly from the economic and social background. Secondly, the main problems in the current tax system in China are pointed out. The theoretical basis of our country's further tax system reform is discussed again. Finally, the reform of our tax system is expounded. The general trend of leather.
The fifth chapter gives the concrete suggestions to improve the tax system of China under the trend of the world tax reform. This chapter first puts forward suggestions to improve the structure of the tax system, mainly in the gradual increase of the proportion of the direct tax, the increase of the proportion of individual income tax in direct tax, the increase of the proportion of the consumption tax in the indirect tax. Then, it is aimed at the main taxes. The reform proposals include value-added tax, consumption tax, personal income tax, resource tax and real estate tax. Finally, suggestions on supporting reforms are put forward.
In the analysis method, the methods used mainly include comparative analysis, empirical analysis and simulation analysis. This paper uses the rational expectation theory, Tobin Q theory, uses dynamic analysis method and input-output analysis method, and combines actual data to investigate the impact of tax reform on consumption and investment and the effects on prices.
【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】：F811.4;F812.42

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