营改增背景下地方税体系完善
发布时间：2018-08-30 20:24
【摘要】：党的十八届三中全会明确提出改革税制的要求，中国新一轮财税改革营改增已经在全国范围内拉开帷幕，而下一步财税改革还包括优化政府收入结构与税制结构、完成增值税改革等多个方面。将营业税改征增值税，不仅是消除重复征税、减轻企业税负的需要，更是促进二、三产业更好融合发展的需要。营改增的顺利推行影响政府收入结构的优化，尤其是地方政府的收入结构，如何在营改增背景下优化地方税收入结构、完善地方税体系成为当前迫切需要解决的问题。 我国当前的地方税体系存在税权有限、地方税收入规模较小以及地方税主体税无差别等问题，营业税改征增值税势必会对地方税体系造成影响，使得地方税体系存在的问题更加突出，因此，，地方税体系的完善与营改增的顺利进行息息相关。 本文主要采用文献阅读法和规范分析法。首先，通过阅读大量文献了解当前地方税体系不完善之处以及营改增的进程，并总结归纳当前学术界针对营改增过程中所发现问题的解决对策。其次，采用规范分析方法对当前地方税收入规模较小进行定量分析，以数据为基础合理测算地方分享增值税收入的比例，以保证地方政府在营改增过程中收入规模基本不变。 我国在1994年进行的分税制的改革带有较为强烈的对于传统财政体制的依赖，这就使得在这次财税体制改革基础上产生的地方税体系也只是初见形成，尚未固定成完整的形式，地方税体系普遍存在着：地方税税权有限，地方税主体税种无差别，收入规模小、较大程度的地方收入依赖于非税收入等问题。营改增以后，进一步削弱地方税收入的规模，减少地方财政收入，影响地方政府推行营改增的积极性。改革前，营业税作为地方税主体税种，税收收入占地方税收收入总额的三分之一左右，将营业税改为作为共享税的增值税，虽然出台的相关政策可以维持短期内地方税收入规模不变，但无法为地方政府税收收入提供长期、稳定、可靠地制度保障；地方主体税种的缺失也为培育地方主体税种提出要求，地方税体系迫切需要培育足以替代营业税的主体税种；营业税的改革使得地方税务机构的征管范围缩小，地方税务机构存在的合理性与必要性引发争议。 地方税体系在保障地方财政收入，维持地方政府正常进行方面发挥重大作用，在当前营改增的关键时期，应完善地方税制度，优化地方税收入结构，充分调动地方政府推行营改增的积极性。
[Abstract]:The third Plenary session of the 18th CPC Central Committee explicitly put forward the requirement of reforming the tax system. A new round of fiscal and tax reform in China has already begun throughout the country, and the next fiscal and tax reform also includes optimizing the structure of government revenue and tax system. The completion of value-added tax reform and other aspects. Changing the business tax to value-added tax is not only the need to eliminate the repeated taxation and lighten the tax burden of enterprises, but also the need to promote the better integration and development of the secondary and tertiary industries. The smooth implementation of camp reform affects the optimization of government revenue structure, especially the income structure of local government. How to optimize the local tax revenue structure and improve the local tax system under the background of camp reform and increase has become an urgent problem to be solved. The current local tax system of our country has some problems, such as limited tax power, small scale of local tax revenue and no difference in local tax main body tax. The change of business tax to value added tax will inevitably affect the local tax system. Therefore, the perfection of the local tax system is closely related to the smooth development of the local tax system. This article mainly adopts the literature reading method and the normative analysis method. First of all, through reading a large number of documents to understand the current imperfect local tax system and the process of business reform, and summarize the current academic circles to solve the problems found in the process of camp reform and increase countermeasures. Secondly, quantitative analysis is carried out on the small scale of local tax revenue by using normative analysis method, and the proportion of local revenue sharing value added tax is calculated reasonably on the basis of data, so as to ensure that the income scale of local government is basically unchanged in the process of business reform and increase. The reform of the tax-sharing system carried out in our country in 1994 had a relatively strong dependence on the traditional fiscal system, which made the local tax system based on the reform of the fiscal and taxation system only first appeared and had not yet been fixed into a complete form. There are many problems in the local tax system: the local tax power is limited, the main tax types of the local tax are not different, the income scale is small, and the local income depends on the non-tax income to a large extent. The scale of local tax revenue will be further weakened and the local fiscal revenue will be reduced, which will affect the enthusiasm of local governments to carry out camp reform and increase. Before the reform, the business tax, as the main tax category of the local tax, accounted for about 1/3 of the total local tax revenue, so the business tax was changed into a value-added tax for the shared tax. Although the related policies can keep the scale of local tax revenue unchanged in the short term, it can not provide long-term, stable and reliable system guarantee for local government tax revenue. The lack of local main tax also requires the cultivation of local main tax, the local tax system urgently needs to cultivate enough to replace the business tax, the reform of business tax makes the scope of local tax collection and management narrow, The reasonableness and necessity of the existence of local tax authorities have aroused controversy. The local tax system plays an important role in safeguarding the local fiscal revenue and maintaining the normal operation of the local government. In the critical period of the current camp reform and increase, the local tax system should be perfected and the local tax revenue structure should be optimized. Fully mobilize the enthusiasm of local governments to carry out camp reform and increase.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
本文编号：2214189
[Abstract]:The third Plenary session of the 18th CPC Central Committee explicitly put forward the requirement of reforming the tax system. A new round of fiscal and tax reform in China has already begun throughout the country, and the next fiscal and tax reform also includes optimizing the structure of government revenue and tax system. The completion of value-added tax reform and other aspects. Changing the business tax to value-added tax is not only the need to eliminate the repeated taxation and lighten the tax burden of enterprises, but also the need to promote the better integration and development of the secondary and tertiary industries. The smooth implementation of camp reform affects the optimization of government revenue structure, especially the income structure of local government. How to optimize the local tax revenue structure and improve the local tax system under the background of camp reform and increase has become an urgent problem to be solved. The current local tax system of our country has some problems, such as limited tax power, small scale of local tax revenue and no difference in local tax main body tax. The change of business tax to value added tax will inevitably affect the local tax system. Therefore, the perfection of the local tax system is closely related to the smooth development of the local tax system. This article mainly adopts the literature reading method and the normative analysis method. First of all, through reading a large number of documents to understand the current imperfect local tax system and the process of business reform, and summarize the current academic circles to solve the problems found in the process of camp reform and increase countermeasures. Secondly, quantitative analysis is carried out on the small scale of local tax revenue by using normative analysis method, and the proportion of local revenue sharing value added tax is calculated reasonably on the basis of data, so as to ensure that the income scale of local government is basically unchanged in the process of business reform and increase. The reform of the tax-sharing system carried out in our country in 1994 had a relatively strong dependence on the traditional fiscal system, which made the local tax system based on the reform of the fiscal and taxation system only first appeared and had not yet been fixed into a complete form. There are many problems in the local tax system: the local tax power is limited, the main tax types of the local tax are not different, the income scale is small, and the local income depends on the non-tax income to a large extent. The scale of local tax revenue will be further weakened and the local fiscal revenue will be reduced, which will affect the enthusiasm of local governments to carry out camp reform and increase. Before the reform, the business tax, as the main tax category of the local tax, accounted for about 1/3 of the total local tax revenue, so the business tax was changed into a value-added tax for the shared tax. Although the related policies can keep the scale of local tax revenue unchanged in the short term, it can not provide long-term, stable and reliable system guarantee for local government tax revenue. The lack of local main tax also requires the cultivation of local main tax, the local tax system urgently needs to cultivate enough to replace the business tax, the reform of business tax makes the scope of local tax collection and management narrow, The reasonableness and necessity of the existence of local tax authorities have aroused controversy. The local tax system plays an important role in safeguarding the local fiscal revenue and maintaining the normal operation of the local government. In the critical period of the current camp reform and increase, the local tax system should be perfected and the local tax revenue structure should be optimized. Fully mobilize the enthusiasm of local governments to carry out camp reform and increase.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
【引证文献】
相关期刊论文 前1条
1 李毅琳;;“营改增”后地方税体系重构探析[J];民营科技;2015年10期
本文编号：2214189
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