中国税收分权度研究

发布时间：2019-06-19 19:25

【摘要】：分税制框架下的一个核心问题就是税权划分。以社会主义市场经济为背景的财税体制均要求建立合理的分权制度。然而近几年,分税制有回到分钱制的嫌疑,“营改增”后地方财力下降、财政困难凸显。如何处理中央、地方二者之间的税收关系,如何在中央、地方之间划分税权显得尤为重要。而税收分权度的研究,能够为进一步完善分税制以及缓解地方财政压力提供依据。本文从税收立法分权、税收收益分权和税收征管分权三个维度对我国税收分权度进行测度,并运用实证研究发现我国税收分权体制存在的一些问题,为进一步解决这些问题提供思路。本文的主要内容包括四个方面。第一部分税收分权度研究基本理论分析。本文从税收分权的概念界定、税收分权的基本理论和税收分权对经济增长的作用机制三方面阐述。第二部分税收分权的中国实践和国际经验。通过对我国不同财政体制下税收分权的梳理,了解我国税收分权的发展历程,并总结了美国、日本、英国三个代表不同分权程度的国家的税收分权政策。第三部分,关于中国税收分权度的实证研究。从税收收益分权、税收征管分权两个维度设定指标,对我国税收分权度进行测度,并运用实证研究发现我国税收分权体制中存在的一些问题,为进一步的分税制改革提供思路。第四部分,政策建议。为解决第三部分中的问题提出政策意见。本文的逻辑结构为在理论基础、国际借鉴和实证分析的基础上,解决我国分税制财政体制中的一些问题。本文的主要观点为:(1)在税收立法权方面,我国采取集权政策,虽极大的维护了国家的立法统一,但降低了地方资源配置效率,因此,在进一步改革时还应将主要立法权归于中央,但也应考虑到我国不同地区资源状况、经济基础的不同,赋予省、市、县各级政府部分税收立法权从而使地方政府可以因地制宜的处理地方税收。(2)在税收收益方面,目前我国的税收政策使地方财力薄弱,事权财权不匹配,从而降低了公共物品的提供效率,对此应做进一步分权,在完善事权分配体系的基础上,应重新对税种以及共享税的比例进行划分,以完善地方税体系;(3)在税收征管方面,目前基层政府对地方税种的管理权和支配权有限,有碍于基层政府因地制宜的管理本地相关税种,虽然分税制改革明确了由地方税务机构征管地方税,但国税局与地税局的征管权限并不明确。因此,应重新划分国、地税职责,提高税款征收效率。
[Abstract]:One of the core problems under the framework of tax distribution is the division of tax power. The fiscal and tax system based on socialist market economy requires the establishment of a reasonable decentralization system. However, in recent years, the tax distribution system has returned to the suspicion of dividing money system, after the "camp reform increase", the local financial resources have declined, and the financial difficulties have become prominent. How to deal with the tax relationship between the central and local governments, and how to divide the tax power between the central and local governments, is particularly important. The study of tax decentralization can provide the basis for further improving the tax distribution system and alleviating the local financial pressure. This paper measures the degree of tax decentralization from three dimensions: decentralization of tax legislation, decentralization of tax revenue and decentralization of tax collection and management, and finds out some problems existing in the system of tax decentralization in China by using empirical research, so as to provide ideas for further solving these problems. The main content of this paper includes four aspects. The first part is the basic theoretical analysis of tax decentralization research. This paper expounds the concept of tax decentralization, the basic theory of tax decentralization and the mechanism of tax decentralization on economic growth. The second part is the Chinese practice and international experience of tax decentralization. By combing the tax decentralization under different fiscal systems in China, this paper understands the development course of tax decentralization in China, and summarizes the tax decentralization policies of the United States, Japan and the United Kingdom, which represent different degrees of decentralization. The third part is an empirical study on the degree of tax decentralization in China. This paper measures the degree of tax decentralization in China from the two dimensions of decentralization of tax revenue and decentralization of tax collection and management, and finds out some problems in the system of tax decentralization in China by means of empirical research, which provides ideas for further reform of tax distribution system. The fourth part, policy recommendations. Put forward policy advice to solve the problems in the third part. The logical structure of this paper is to solve some problems in China's tax-sharing financial system on the basis of theoretical basis, international reference and empirical analysis. The main viewpoints of this paper are as follows: (1) in the aspect of tax legislative power, China has adopted the policy of centralization, which has greatly safeguarded the legislative unity of the country, but reduced the efficiency of local resource allocation. Therefore, in the further reform, the main legislative power should also be attributed to the central government, but it should also take into account the different resource conditions and economic base in different regions of our country. Some tax legislative powers of county governments at all levels can enable local governments to deal with local taxes according to local conditions. (2) in terms of tax revenue, the current tax policy of our country makes local financial resources weak and financial rights mismatched, thus reducing the efficiency of the provision of public goods, which should be further decentralized, and the proportion of taxes and shared taxes should be redivided on the basis of perfecting the distribution system of administrative power. In order to improve the local tax system; (3) in the aspect of tax collection and management, at present, the management power and control power of the grass-roots government to the local tax types are limited, which hinders the grass-roots government from managing the local related taxes according to the local conditions. Although the reform of the tax distribution system has made it clear that the local tax authorities should collect and manage the local taxes, the powers of collection and management of the State Taxation Bureau and the Local Taxation Bureau are not clear. Therefore, we should redivide the country, local tax responsibility, improve the efficiency of tax collection.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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