新形势下实现云南地方税收入稳定与增长研究

发布时间：2019-01-05 00:26

【摘要】：分税制改革以来,营业税一直作为地方税的主体税种,是地方财政收入的主要来源,然而始于2012年的以“营改增”为代表的结构性减税政策的实施,在消除重复征税、减轻企业税收负担的同时也造成对地方税体系的严重冲击。“营改增”使得地方税主体税种缺失,对地方税收入的稳定与增长造成严重威胁,使得原本就已是捉襟见肘的地方财政更加窘紧,在此背景下,以云南为具体研究对象,寻求实现云南地方税收入的稳定与增长,以保证政府的刚性预算开支,具有较强的现实意义与应用参考价值。在“营改增”背景下,实现地方税收入的稳定与增长,进而保证地方财政收入的稳定与增长是当前地方政府迫切需要解决的问题,而针对此问题众说纷纭建议若干。本文希望通过此次研究,以云南为具体分析实例,综合运用规范分析方法、实证分析方法以及对比分析方法等多种方法,进行较为深入的分析,并在透彻分析云南地方税收入稳定与增长的困难的基础上,参考借鉴国外实现地方税收入稳定与增长的一些方法,在此基础上有针对性的对云南地方税收入的稳定与增长提出比较中肯的政策建议。本文的特点集中于以下几个方面:首先就文章选题而言,在“营改增”不断推进、地方财权与事权矛盾不断加剧、土地出让收入日益枯竭等新形势下,研究实现云南地方税收入稳定与增长具有较强的现实意义;其次就研究方法而言,本文采用对比分析方法,通过内部以及外部对比分析,对云南地方税收入情况进行了较好的把握;最后就问题分析方面,本文将经典理论与现实情况巧妙结合,相得益彰、珠联璧合。
[Abstract]:Since the reform of the tax sharing system, the business tax has been the main tax category of the local tax and the main source of local fiscal revenue. However, the implementation of the structural tax reduction policy, represented by "business reform and increase", which began in 2012, is eliminating the repeated taxation. Lighten the tax burden of enterprises, but also cause a serious impact on the local tax system. The "business reform and increase" makes the main tax categories of the local tax lacking, and poses a serious threat to the stability and growth of the local tax revenue, and makes the already strapped local finance even more tight. In this context, Yunnan is taken as the specific research object. It is of great practical significance and applied reference value to seek to realize the stability and growth of Yunnan local tax revenue in order to ensure the rigid budget expenditure of the government. Under the background of "business reform and increase", it is urgent for the local government to realize the stability and growth of local tax revenue, and then to ensure the stability and growth of local fiscal revenue. This paper hopes that through this study, taking Yunnan as a concrete analysis example, comprehensive use of normative analysis methods, empirical analysis methods and comparative analysis methods and other methods to carry out a more in-depth analysis. On the basis of the thorough analysis of the difficulties in the stability and growth of Yunnan local tax revenue, some methods of realizing the stability and growth of local tax revenue in foreign countries are referred to and used for reference. On this basis, the paper puts forward some pertinent policy suggestions on the stability and growth of Yunnan local tax revenue. The characteristics of this paper are focused on the following aspects: first of all, as far as the topic of the article is concerned, under the new situation of "business reform and increase", the contradiction between local financial power and administrative power is getting worse, the income of land sale is drying up day by day, etc. It is of great practical significance to study and realize the stability and growth of Yunnan local tax revenue. Secondly, as far as the research method is concerned, this paper uses the comparative analysis method, through the internal and external comparative analysis, the local tax income in Yunnan is better grasped. Finally, in the aspect of problem analysis, this paper combines classical theory with reality skillfully to complement each other.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42

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