“营改增”背景下增值税分享体质问题研究

发布时间：2018-10-22 08:55

【摘要】：增值税在国民经济和财政活动中具有举足轻重的作用,科学合理的增值税分享体制能更好地协调中央与地方、地方与地方之间财政关系,在保证中央宏观调控顺利实现的同时促进地区经济发展。我国现阶段增值税分享体制形成于1994年分税制改革,初步构建了中国特色社会主义制度下中央与地方财政事权和支出责任划分的体系框架,随着我国税制的不断完善,这种财政体制的弊端也日益明显,现行的中央与地方财政事权和支出责任划分还不同程度存在不清晰、不合理、不规范等问题。“营改增”背景下,增值税在弥补地方财政收入,完善地方税体系,为地方政府提供公共服务建立一个长期稳定的财政保障机制等方面承担更重要的责任。本文从理论上分析了在我国分税体制下如何建立新的增值税分享体制,通过对我国分税制财政体制形成过程以及发挥的作用和存在的问题进行总结,其中对“营改增”背景下产生的新问题进行了分析,为此需要重新构建地方税体系,有必要改革增值税分享体制。在提出政策建议之前,借鉴了几个典型国家的增值税分享办法,最后针对我国具体存在问题,提出根据“税负归宿”原则和“成本-收益”匹配原则,综合考虑地区消费规模、人口等因素,以转移支付的方式分配增值税收入。同时规范我国的转移支付制度,加强地方税体系建设,以保证改革的顺利进行。
[Abstract]:VAT plays an important role in the national economy and financial activities. A scientific and reasonable VAT sharing system can better coordinate the financial relations between the central and local governments, and between local and local governments. While ensuring the smooth realization of central macro-control, we will promote regional economic development at the same time. The current VAT sharing system in China was formed in the 1994 tax sharing reform, which initially constructed the system framework for the division of central and local fiscal authority and expenditure responsibility under the socialist system with Chinese characteristics. With the continuous improvement of China's tax system, The drawback of this kind of financial system is also more and more obvious, the current division of central and local financial authority and expenditure responsibility is still not clear, unreasonable and standard, and so on. Under the background of "business reform and increase", VAT takes more important responsibility in making up for local fiscal revenue, perfecting local tax system, and establishing a long-term and stable financial guarantee mechanism for local government to provide public services. This paper theoretically analyzes how to establish a new VAT sharing system under the system of tax division in our country, and summarizes the forming process, functions and existing problems of the fiscal system of tax-sharing system in China. This paper analyzes the new problems arising from the background of "camp reform and increase", so it is necessary to rebuild the local tax system and reform the VAT sharing system. Before putting forward the policy suggestion, the paper draws lessons from the sharing method of VAT in several typical countries. Finally, aiming at the specific problems in our country, the paper puts forward the comprehensive consideration of regional consumption scale according to the principle of "end-tax" and "cost-benefit" matching principle. Population and other factors to transfer payment of the distribution of value-added tax income. At the same time, we should standardize the transfer payment system and strengthen the construction of local tax system to ensure the smooth progress of the reform.
【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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