关于确立地方税主体税种的研究
发布时间：2018-10-29 12:02
【摘要】：1994年的分税制改革,中央和地方政府在划分事权和财权的基础上,按税种划分了中央和地方的财政收入,有力的确保了中央的财政收入,使中央的宏观调控能力得到了加强,规范了我国政府间的税收分配关系,通过此次改革,地方税体系也初步建立起来。然而,经济社会发展情况的不断变化,使分税制改革存在的问题也逐渐突显,地方税立法层次低、缺乏有影响力的主体税种,地方税体系建设与经济社会发展的需要存在差距,地方税收规模偏小,在一定程度上制约着地方政府职能的履行,也影响了地方经济社会的进一步发展。我国地方税体系主要由税源零散、收入缺乏稳定性、增长缓慢的小税种组成。而随着营改增改革的深入,将会使现行作为地方税主要税种的营业税税收收入减少。由于地方税缺乏有影响力的主体税种及重要固定税源,地方税收入难以满足地方经常性支出的需要。同时地方税收入比重偏低,很难调动地方培育财源的积极性,影响税收调节作用的发挥,也影响着地方经济的健康发展。因此确立地方税体系中的主体税种,成为完善我国地方税体系的关键。 本文的研究对象为在实行三级财政管理体制的基础上,对省、市(县)两级地方政府主体税种选择的分析。本文主要运用实证分析法、比较分析法、定性分析法、定量分析法等多种研究方法,结合财政分权思想分析地方税存在的必要性,界定了地方税及地方税主体税种的概念,分析了选择地方税主体税种的标准。在理论分析的基础上对我国地方税体制、中央和地方政府及地方各级政府的税收划分现状进行了分析,并指出我国当前地方税体系存在着主体税种不突出、中央地方税种划分不规范等问题,由此造成地方政府收不抵支,地方收入不规范,地方政府调控能力受限制等情况的出现。之后选取实行分税制的几个代表性国家,分析其对于事权财权的划分和地方税主体税种的选择,并对各国的实践经验中共性的部分进行总结整理。在分析与总结的基础上,提出地方税主体税种确立的基础,地方税体系的建设应坚持简化税制、严格征管、合理设计各项税收要素,并以为市场提供公共服务、满足公共需要为目的,充分发挥税收对地方经济社会发展的引导和调控的作用,逐步确立地方政府的主体税种,结合各税种的特性和我国实际情况,分别对省、市(县)两级政府主体税种选择的可行性进行分析,提出在对消费税进行改革的基础上,可将其逐步发展为省级政府的主体税种,由于我国各地区经济发展情况和资源禀赋的差异,可培养房地产税和资源税作为市(县)一级地方政府主体税种,并进一步对具体税种的改革方向提出了一些建议,并对地方税体系建设所需的其它配套改革措施进行分析,地方税体系的稳步推进也依托一系列配套改革的实行,这样才能为构建地方税主体税种提供制度保障。
[Abstract]:In the reform of the tax distribution system in 1994, the central and local governments, on the basis of the division of administrative and financial powers, divided the central and local fiscal revenues according to tax types, ensuring the central government's fiscal revenue and strengthening the central's macro-control capability. Through this reform, the local tax system has been initially established. However, with the continuous changes of economic and social development, the problems in the reform of the tax distribution system are gradually highlighted, the local tax legislation is low, the main tax types are lacking, and there is a gap between the construction of the local tax system and the needs of economic and social development. The small scale of local taxation restricts the function of local government to some extent and affects the further development of local economy and society. The local tax system in China is mainly composed of small taxes with scattered sources, lack of stability of income and slow growth. With the deepening of the reform, the business tax revenue, which is the main local tax, will be reduced. Due to the lack of influential main tax categories and important fixed tax sources, local tax revenue can not meet the needs of local recurrent expenditure. At the same time, the proportion of local tax revenue is low, it is very difficult to mobilize the enthusiasm of local cultivation of financial resources, affect the role of tax regulation, but also affect the healthy development of the local economy. Therefore, establishing the main tax in the local tax system becomes the key to perfect the local tax system in our country. The object of this paper is to analyze the choice of tax types of local governments at the provincial and municipal levels on the basis of implementing the three-level financial management system. This paper mainly uses several research methods, such as empirical analysis, comparative analysis, qualitative analysis and quantitative analysis, to analyze the necessity of the existence of local tax in combination with the idea of fiscal decentralization, and defines the concept of local tax and the main tax category of local tax. This paper analyzes the criteria for selecting the main tax categories of local taxes. On the basis of theoretical analysis, this paper analyzes the present situation of tax division in China's local tax system, central and local governments at all levels, and points out that the main tax types are not prominent in the current local tax system in China. Some problems such as the non-standard division of central and local taxes have resulted in the local government's income not being offset, the local income being not standardized, the local government's ability to regulate and control being restricted, and so on. Then select several representative countries to implement the tax system, analyze the division of financial power and local tax main tax category, and summarize the common parts of the practical experience of various countries. On the basis of the analysis and summary, this paper puts forward the foundation of the establishment of the main tax categories of the local tax system, and the construction of the local tax system should insist on simplifying the tax system, strictly collecting and managing, reasonably designing all kinds of tax elements, and providing public services for the market. To meet the needs of the public, give full play to the role of taxation in guiding and regulating local economic and social development, and gradually establish the main types of taxes of local governments. Based on the analysis of the feasibility of the choice of the main tax categories of the municipal (county) government, it is proposed that, on the basis of the reform of the consumption tax, it can be gradually developed into the main tax category of the provincial government. Because of the difference of economic development and resource endowment in different regions of our country, real estate tax and resource tax can be cultivated as the main tax of local government at the municipal (county) level, and some suggestions on the reform direction of specific taxes are put forward. The paper also analyzes the other necessary measures of local tax system construction, and the steady progress of local tax system also depends on the implementation of a series of supporting reforms, so as to provide a system guarantee for the construction of local tax system.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
本文编号：2297641
[Abstract]:In the reform of the tax distribution system in 1994, the central and local governments, on the basis of the division of administrative and financial powers, divided the central and local fiscal revenues according to tax types, ensuring the central government's fiscal revenue and strengthening the central's macro-control capability. Through this reform, the local tax system has been initially established. However, with the continuous changes of economic and social development, the problems in the reform of the tax distribution system are gradually highlighted, the local tax legislation is low, the main tax types are lacking, and there is a gap between the construction of the local tax system and the needs of economic and social development. The small scale of local taxation restricts the function of local government to some extent and affects the further development of local economy and society. The local tax system in China is mainly composed of small taxes with scattered sources, lack of stability of income and slow growth. With the deepening of the reform, the business tax revenue, which is the main local tax, will be reduced. Due to the lack of influential main tax categories and important fixed tax sources, local tax revenue can not meet the needs of local recurrent expenditure. At the same time, the proportion of local tax revenue is low, it is very difficult to mobilize the enthusiasm of local cultivation of financial resources, affect the role of tax regulation, but also affect the healthy development of the local economy. Therefore, establishing the main tax in the local tax system becomes the key to perfect the local tax system in our country. The object of this paper is to analyze the choice of tax types of local governments at the provincial and municipal levels on the basis of implementing the three-level financial management system. This paper mainly uses several research methods, such as empirical analysis, comparative analysis, qualitative analysis and quantitative analysis, to analyze the necessity of the existence of local tax in combination with the idea of fiscal decentralization, and defines the concept of local tax and the main tax category of local tax. This paper analyzes the criteria for selecting the main tax categories of local taxes. On the basis of theoretical analysis, this paper analyzes the present situation of tax division in China's local tax system, central and local governments at all levels, and points out that the main tax types are not prominent in the current local tax system in China. Some problems such as the non-standard division of central and local taxes have resulted in the local government's income not being offset, the local income being not standardized, the local government's ability to regulate and control being restricted, and so on. Then select several representative countries to implement the tax system, analyze the division of financial power and local tax main tax category, and summarize the common parts of the practical experience of various countries. On the basis of the analysis and summary, this paper puts forward the foundation of the establishment of the main tax categories of the local tax system, and the construction of the local tax system should insist on simplifying the tax system, strictly collecting and managing, reasonably designing all kinds of tax elements, and providing public services for the market. To meet the needs of the public, give full play to the role of taxation in guiding and regulating local economic and social development, and gradually establish the main types of taxes of local governments. Based on the analysis of the feasibility of the choice of the main tax categories of the municipal (county) government, it is proposed that, on the basis of the reform of the consumption tax, it can be gradually developed into the main tax category of the provincial government. Because of the difference of economic development and resource endowment in different regions of our country, real estate tax and resource tax can be cultivated as the main tax of local government at the municipal (county) level, and some suggestions on the reform direction of specific taxes are put forward. The paper also analyzes the other necessary measures of local tax system construction, and the steady progress of local tax system also depends on the implementation of a series of supporting reforms, so as to provide a system guarantee for the construction of local tax system.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
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