营改增后我国地方税体系建设研究

发布时间：2018-01-06 23:05

本文关键词：营改增后我国地方税体系建设研究　出处：《天津财经大学》2016年硕士论文　论文类型：学位论文

【摘要】：为适应经济转型升级的需要,2012年起,我国陆续开展"营改增"试点工作。营改增"致力于减少企业税收负担,促进产业间均衡发展。但改革给我国地方税体系所带来的冲击不容小觑,如何借"营改增"之机,重构科学合理的地方税体系,成为财税界讨论的热点。地方税在我国财税体制中占重要地位。地方经济的稳定是地方社会、政治稳定的基础。受到"营改增"的影响,我国地方税体系面临着主体税种消失,税收收入减少,税收征管效率低,税收法律体系不健全等问题。这对地方提供公共服务和公共产品的能力,政府职能的发挥带来了挑战。税收的减少会使得各地越发倚重非税收入,造成更严重的债务负担。抓住改革契机推进地方税体系的全面变革,建立一个具有长久发展能力的、以纳税人权利为出发点的地方税体系是解决问题的根本途径。文章运用统计描述法、演算推理法等,借鉴国际地方税体系的有益成果和经验,从地方体系的四个内容:税权、税制、收入及征管入手,结合湖北省"'营改增"实例,重点分析"营改增"对我国地方税体系的影响,给出相应建议。设计以房产税为主体税种,以资源税、城市维护建设税、环境税为辅助税种;完善地方税收法律制度;建设有效的税收征收管理系统的地方税体系改革方案。
[Abstract]:In order to meet the needs of economic transformation and upgrading, since 2012, our country has carried out the pilot work of "camp reform and increase", which is devoted to reducing the tax burden of enterprises. Promote balanced development among industries. But the impact of the reform on the local tax system in China should not be underestimated. How to use the opportunity of "business reform and increase" to reconstruct a scientific and reasonable local tax system. Local tax plays an important role in our country's fiscal and taxation system. The stability of local economy is the foundation of local society and political stability. The local tax system of our country is faced with the problems such as the disappearance of the main tax categories, the decrease of tax revenue, the low efficiency of tax collection and administration, the unsound tax legal system, and so on, which is the ability of the local government to provide public services and public goods. The role of the government brings challenges. The reduction of tax revenue will make places rely more heavily on non-tax income, resulting in a more serious debt burden. Seize the opportunity of reform to promote the overall reform of the local tax system. The basic way to solve the problem is to set up a local tax system with the ability of long-term development and take the taxpayer's rights as the starting point. This paper applies the statistical description method and the calculus reasoning method and so on. Using the beneficial achievements and experiences of international local tax system for reference, starting with the four contents of local tax system: tax power, tax system, income and collection and management, this paper combines with the example of "Business Reform and increase" in Hubei Province. This paper mainly analyzes the influence of "management reform and increase" on the local tax system of our country, and puts forward corresponding suggestions. It designs the property tax as the main tax category, the resource tax, the urban maintenance and construction tax and the environmental tax as the auxiliary tax. Perfecting the local tax law system; Build an effective tax collection and management system of the local tax system reform program.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42

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