分税制下我国地方税主体税种研究
发布时间：2018-10-09 13:15
【摘要】：1994年分税制改革后,我国初步建立了与市场经济相符的地方税体系,也使地方税收收入成为地方政府的主要收入来源。但由于税制设计之初力求提高“两个比重”,偏重保障中央税收收入,地方税收的地位只能趋于次席。在其后的将近二十年,地方又面临事权不断下移、财权不断上移,地方财政尤其是基层政府财政出现异常窘迫的境况。在地方财力不能匹配事权支出时,收费、土地财政等地方行为也愈演愈烈。因此,重构中央与地方政府间关系,合理划分地方政府事权并建立与之相匹配的地方税体系,构建地方税的主体税种,矫正地方政府的行为扭曲已经成为当前迫在眉睫的大事。由于财产税税源丰裕、易于地方政府征管,适宜作为地方税的主体税种。本文通过研究我国地方主体税种的现状,并借鉴国外地方税主体税种选择的经验,认为将来应该确立财产税作为我国地方税的主体税种。文章重点对房产税的收入能力进行了测算,并分析了房产税改革对居民税负的影响,认为在适宜税负下房产税改革后可以作为地方主体税种。在现阶段“营改增”大环境下,营业税的逐渐萎缩导致地方税收收入受到考验,地方税种唯一的大税种的消亡也让地方税主体税种的构建更加急迫。因此在现阶段还应选择企业所得税作为过渡。本文选取企业所得税收入分享体制改革前方案,研究了按照该方案企业所得税在地方税中的地位,并构建模型对企业所得税税收收入进行了预测,认为其可以作为过渡期地方税的主体税种。文章最后提出了财产税的培育建议,以使财产税真正成为我国地方税的主体税种。
[Abstract]:After the reform of the tax distribution system in 1994, our country initially established a local tax system consistent with the market economy, which also made the local tax revenue become the main source of local government revenue. However, at the beginning of the tax system design, the status of the local tax can only be reduced to the second place, because it tries to raise the "two proportions" and pays more attention to the protection of the central tax revenue. In the next twenty years, the local government has been faced with the power to move down, the financial power has been moving up, and the local finance, especially the grass-roots government finance, is in an extremely difficult situation. In the local financial resources can not match the power of expenditure, fees, land finance and other local behavior is also intensified. Therefore, reconstructing the relationship between the central government and the local government, rationally dividing the local government's administrative power, establishing the corresponding local tax system, constructing the main tax category of the local tax, and correcting the distortion of the local government's behavior have become an urgent matter at present. Property tax is easy to be collected by local government, so it is suitable to be the main tax of local tax. By studying the present situation of local tax in our country and drawing lessons from the experience of foreign countries, this paper holds that property tax should be established as the main tax of local tax in the future. The paper emphatically calculates the income ability of the property tax, analyzes the influence of the property tax reform on the residents' tax burden, and thinks that the property tax reform can be regarded as the main tax type of the local place after the reform of the property tax under the appropriate tax burden. At the present stage, the business tax gradually shrinks and causes the local tax revenue to be tested, and the disappearance of the only big local tax also makes the construction of the local tax main tax more urgent. Therefore, enterprise income tax should be chosen as the transition at the present stage. This paper selects the scheme before the reform of income sharing system of enterprise income tax, studies the status of enterprise income tax in local tax according to this scheme, and constructs a model to predict the income of enterprise income tax. It can be regarded as the main tax of local tax in the transitional period. Finally, the paper puts forward some suggestions on the cultivation of property tax, so that property tax can become the main part of local tax in our country.
【学位授予单位】：南京财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
本文编号：2259467
[Abstract]:After the reform of the tax distribution system in 1994, our country initially established a local tax system consistent with the market economy, which also made the local tax revenue become the main source of local government revenue. However, at the beginning of the tax system design, the status of the local tax can only be reduced to the second place, because it tries to raise the "two proportions" and pays more attention to the protection of the central tax revenue. In the next twenty years, the local government has been faced with the power to move down, the financial power has been moving up, and the local finance, especially the grass-roots government finance, is in an extremely difficult situation. In the local financial resources can not match the power of expenditure, fees, land finance and other local behavior is also intensified. Therefore, reconstructing the relationship between the central government and the local government, rationally dividing the local government's administrative power, establishing the corresponding local tax system, constructing the main tax category of the local tax, and correcting the distortion of the local government's behavior have become an urgent matter at present. Property tax is easy to be collected by local government, so it is suitable to be the main tax of local tax. By studying the present situation of local tax in our country and drawing lessons from the experience of foreign countries, this paper holds that property tax should be established as the main tax of local tax in the future. The paper emphatically calculates the income ability of the property tax, analyzes the influence of the property tax reform on the residents' tax burden, and thinks that the property tax reform can be regarded as the main tax type of the local place after the reform of the property tax under the appropriate tax burden. At the present stage, the business tax gradually shrinks and causes the local tax revenue to be tested, and the disappearance of the only big local tax also makes the construction of the local tax main tax more urgent. Therefore, enterprise income tax should be chosen as the transition at the present stage. This paper selects the scheme before the reform of income sharing system of enterprise income tax, studies the status of enterprise income tax in local tax according to this scheme, and constructs a model to predict the income of enterprise income tax. It can be regarded as the main tax of local tax in the transitional period. Finally, the paper puts forward some suggestions on the cultivation of property tax, so that property tax can become the main part of local tax in our country.
【学位授予单位】：南京财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
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