“营改增”背景下我国地方税体系研究

发布时间：2018-09-03 18:11

【摘要】：1994年分税制改革基本上确立了中央税与地方税的框架,也明确了国税局、地税局的具体征管范围,初步建立了我国地方税体系,但是随着改革的推进,一些问题逐渐显露出来,分税制强化了中央税权,弱化了地方财权,严重影响了地方政府职能的履行和地区公共服务的提供。2016年5月1日“营改增”的完成,解决了不同行业税负不公的问题,打通了增值税抵扣链条,让更多企业税负得到了减轻,极大调动了企业增收的积极性,宏观上讲,“营改增”的推进盘活了整个市场;但是这次改革也使分税制改革的遗留问题变得越来越严重,地方财力不足成为地方政府发展经济的桎梏,所以确立地方主体税种,构建完善的地方税体系变得迫在眉睫。在“营改增”背景下研究我国地方税体系不仅是保障地方政府职能正常履行的必然要求,同时也是深化我国财税体制改革,完善我国地方税制的题中之义,研究地方税体系建设不仅仅是为了增加地方财政收入、满足地方财政支出的需要,而是为了寻求一种更加制度化的方式来实现一个地区健康协调的发展。文章主要运用了数据分析法、理论分析法、对比分析法等方法,数据分析法是通过测算“营改增”税收缺口,进一步研究我国主体税种的选择;理论分析法是通过公共产品理论和财政分权理论进一步说明“营改增”后完善我国地方税体系的必要性。对比分析法是通过美国日本和德国在税权划分、税制建设和税收征管方面的比较,来摸索地方税体系建设的一般化规律,从而为我国地方税体系建设指明了方向;地方税体系建设的理论分析为我国地方税体系建设提供了理论支撑,而对国外地方税体系的分析,为我国在税权划分、税种设置、税收征管方面的研究打开了思路,税权方面,中央应该做到适度放权,不可统得过死;税种设置方面,经过测算比较分析,房地产税具有成为地方主体税种的潜力;在税务机构设置方面,要精简我国地方税收征管体系,减少不必要的税务机构设置;总之,地方税体系建设是一项复杂的工程,一定要结合我国国情,有秩序、有依据的开展。
[Abstract]:The 1994 tax distribution reform basically established the framework of central and local taxes, also clarified the specific scope of collection and management of the State Revenue Bureau and the Local tax Bureau, and preliminarily established the local tax system of our country. However, with the progress of the reform, some problems gradually emerged. The tax distribution system strengthens the central tax power, weakens the local financial power, and seriously affects the performance of local government functions and the provision of regional public services. On May 1, 2016, the completion of "Business Reform and increase" has solved the problem of unfair tax burden in different industries. Through the value-added tax deduction chain, so that more enterprises tax burden has been reduced, greatly mobilize the enthusiasm of enterprises to increase income, macro-speaking, "business reform and increase" of the promotion of the entire market; However, the reform also makes the problem of tax distribution reform become more and more serious, the lack of local financial resources has become the shackles of local governments to develop the economy, so it is urgent to establish local main taxes and build a perfect local tax system. To study the local tax system in China under the background of "business reform and increase" is not only the inevitable requirement to ensure the normal performance of local government functions, but also the meaning of deepening the reform of our fiscal and taxation system and perfecting our local tax system. The purpose of studying the construction of local tax system is not only to increase local fiscal revenue and meet the needs of local fiscal expenditure, but also to seek a more systematic way to realize the development of regional health coordination. This article mainly uses the data analysis method, the theory analysis method, the contrast analysis method and so on, the data analysis method is through the calculation "camp reform increases" the tax revenue gap, further studies our country main body tax choice; Through the theory of public goods and the theory of fiscal decentralization, the theoretical analysis further explains the necessity of perfecting the local tax system after "management reform and increase". The comparative analysis method is based on the comparison of tax power division, tax system construction and tax collection management between America, Japan and Germany, to explore the general law of local tax system construction, thus pointing out the direction for the construction of local tax system in our country. The theoretical analysis of the construction of the local tax system provides theoretical support for the construction of the local tax system in China. The analysis of the foreign local tax system opens the way for the study of the division of tax power, the establishment of tax categories and the collection and management of tax revenue in China. The central authorities should properly delegate power and not be overruled by death; with regard to the establishment of tax categories, through calculation and comparison and analysis, real estate taxes have the potential to become the main categories of local taxes; in terms of setting up tax agencies, the local tax collection and management system in China should be streamlined. In a word, the construction of local tax system is a complex project, which must be carried out in order and on the basis of the national conditions of our country.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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