“营改增”背景下完善我国地方税体系问题研究

发布时间：2018-09-08 19:18

【摘要】：改革开放以来,随着我国经济的迅速发展,财政收入也在不断增长。地方税是我国地方财政收入的主要来源,不仅在调节地方经济发展中发挥作用,同时也参与地方经济的监督管理活动。1994年分税制财政管理体制改革奠定了我国地方税体系基本框架的基础,同时在促进地方经济发展,明确中央和地方财政关系等方面取得成效。“营改增”后,我国地方政府税收收入结构和原有的地方税体系格局都产生了较大变化,因此,如何进一步完善地方税体系显得尤为重要。本文以“营改增”背景下我国的地方税体系为研究对象。首先,梳理了国内外相关研究成果,并进一步对地方税、地方税体系及地方税体系建设的理论依据进行阐述,本文从财政分权理论、最优课税理论和公平课税理论出发论述地方税体系构建的必要性,为完善我国地方税体系奠定了理论基础。其次,本文在详细梳理我国税收体系发展现状的基础上,通过详实的数据分析了现行地方税体系中存在的一些问题,包括“营改增”后地方税体系主体税种缺失、地方税制设置不科学、地方税功能弱化、地方缺乏税收立法权和税政管理权、地方政府财权事权失衡和地方税收征管工作难度加大等,并充分借鉴国外发达国家在完善构建地方税体系方面的先进经验。最后,针对我国目前地方税体系面临的困境,提出可以从完善税收法律法规、健全地方税费收入体系、科学确立培育主体税种及加强征收管理等几个方面进行地方税体系完善的政策建议。特别是在对地方主体税种选择的问题上,创造性地提出了短期与中长期计划,主张在不同的时段采取不同的措施。
[Abstract]:Since the reform and opening up, with the rapid development of China's economy, financial revenue is also growing. Local tax is the main source of local fiscal revenue in China, and not only plays a role in regulating local economic development, In 1994, the reform of the tax sharing financial management system laid the foundation for the basic framework of the local tax system in China, while promoting the development of the local economy. Clear central and local financial relations and other areas to achieve results. After "business reform and increase", the structure of local government tax revenue and the original local tax system have changed greatly, so how to further improve the local tax system is particularly important. This paper takes the local tax system of our country as the research object. First of all, combing the domestic and foreign related research results, and further elaborated the theoretical basis of local tax, local tax system and local tax system construction, this paper from the fiscal decentralization theory, The optimal taxation theory and the fair taxation theory discuss the necessity of constructing the local tax system and lay a theoretical foundation for the perfection of the local tax system in China. Secondly, on the basis of combing the current situation of the development of our country's tax system in detail, this paper analyzes some problems existing in the current local tax system through detailed data, including the lack of the main tax categories of the local tax system after the "business reform and increase". The establishment of local tax system is unscientific, the function of local tax is weakened, the local government lacks tax legislative power and tax administration power, the financial power of local government is out of balance and the local tax collection and management work becomes more difficult, etc. And draw lessons from the advanced experience of foreign developed countries in perfecting the construction of local tax system. Finally, in view of the difficulties facing the local tax system in our country, it is suggested that the local tax revenue system can be improved by perfecting the tax laws and regulations. Scientific establishment and cultivation of the main tax and strengthening the collection and management of the local tax system to improve the policy recommendations. In particular, the author creatively puts forward short- and medium- and long-term plans on the choice of tax categories of local subjects, and advocates to take different measures in different periods.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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