云南省一次性税收问题研究

发布时间：2018-06-22 16:35

本文选题：一次性税收 + 云南省　；参考：《浙江财经大学》2017年硕士论文

【摘要】：一次性税收收入,是地方税收收入的组成部分。首先,它的高低与地方投资密切相关。其次,它本身具有一次性,不可再生性,分散流动性等特征。它在地方税收收入中的比例是否合理,直接反映了该地方税制是否合理以及地方税源是否充足。本文为了对云南省一次性税收问题进行研究,深入云南省地税一线,发放问卷,收集数据。首先,通过问卷调查的形式统计得出了一次性税收在云南省地税收入中的合理占比,为下文研究一次性税收问题提供了参考标准。其次,综合各地税务部门,对于一次性税收的理解并结合问卷调查所得的云南省一次性税收的特征,对本文的一次性税收进行了理论界定。进而,从小口径(耕地占用税)以及中口径(将昆明市作为案例)的角度,对云南省一次性税收所存在的问题进行统计分析,梳理出云南省一次性税收所存在的四大问题。这四大问题,既反映了云南省地方税制的不合理,更说明云南省地方税源的不充足。究其原因,本质上是外因(如投资的短期行为)与内因(如区域经济结构不优、税制不合理等)两者共同作用的结果。当然,税收征管漏洞及其改革不足问题也不容忽视。鉴于此,本文试着对云南省一次性税收问题进行分析,旨在找出云南省一次性税收问题背后的成因。最后,结合税收现代化的改革目标以及地方税体系改革定位,在此基础上提出解决一次性税收问题的对策建议。本文将从以下四个方面来对一次性税收问题进行深入研究和分析。第一,根据目前国内关于一次性税收的研究成果,并结合云南省各个地税部门对于一次性税收特征的理解,在此基础上对一次性税收进行了必要的理论界定。这个理论界定,为本文一次性税收问题的研究奠定了理论基础。一次性税收在统计上有三个口径,分别是大口径(全部一次性税收收入),中口径(昆明市的标准),小口径(耕地占用税)。鉴于实践中数据搜集的局限性,本文主要从小口径(耕地占用税)以及中口径(以昆明市为案例)来对一次性税收进行统计分析。第二,首先,通过问卷调查统计得出,云南省一次性税收占地税收入的合理比重是10%-20%。其次,从小口径的角度统计分析得出,云南省一次性税收所存在的规模体量偏大问题,年度波动偏大问题,区域差异偏大问题。同时以昆明市为例,从中口径的角度进一步说明了,云南省一次性税收所存在的规模体量偏大问题。最后,总结出了云南省一次性税收所存在的管理风险偏大问题。并将昆明市以及楚雄州作为案例,具体分析了一次性税收在实践中所存在的具体管理风险问题。第三,分别从经济层面,税制层面,征管层面来探究云南省一次性税收四大问题背后的原因。研究发现,首先,由于云南省过度依赖辖区内的投资活动,使得一次性税收规模体量偏大同时年度间波动很大。而投资往往都不具有可持续性,这使得一次性税收的增长也缺乏可持续性。其次,由于地方税制改革滞后,尤其是“营改增”之后,营业税不再作为地方主体税种而存在,这使地方税收收入出现很大缺口。同时,税收征管过程中所存在的,信息不对称以及各部门之间协作不力等问题,导致经常性税源本来就不充足的情况下,还出现少征漏征的现象。这些问题共同作用使得云南省一次性税收问题越来越严重。第四,针对一次性税收问题,提出综合治理的总体思路与具体对策。针对一次性税收问题的治理,我们需要与税收现代化改革目标以及地方税体系改革定位结合起来,需要坚持可持续发展的大税收理念以及“资源-财源-税源”的税源管理思路。具体我们可以从促进经济可持续增长层面,税制改革与优化征管层面以及促进各部门之间税收协同共治层面,这三个角度来进行税收治理。
[Abstract]:The one-time tax revenue is part of the local tax revenue. First, it is closely related to the local investment. Secondly, it has the characteristics of one-time, non renewable, and dispersive liquidity. It is reasonable in the proportion of local tax revenue. It directly reflects the rationality of the local tax system and whether the local tax source is charged. In order to study the one-off tax issues in Yunnan Province, this paper goes deep into Yunnan provincial land tax frontline, issue questionnaires and collect data. First, through the form of questionnaire survey, the reasonable occupation ratio of one-time tax in the land tax revenue of Yunnan province is obtained, and the following is the reference standard for the study of the first sex tax problem. Secondly, comprehensive and comprehensive The tax department, with the understanding of the one-time tax and the characteristics of the one-time tax in Yunnan province from the questionnaire survey, makes a theoretical definition of the one-time tax in this article, and then, the problems of the one-time tax in Yunnan province are carried out from the angle of small caliber (cultivated land occupation tax) and the middle caliber (taking Kunming as a case). According to the statistical analysis, the four major problems of the one-time tax in Yunnan province are combed. The four major problems not only reflect the unreasonable local tax system in Yunnan Province, but also explain the insufficient local tax sources in Yunnan province. The reason is that the essence is the external cause (such as the short-term investment in the investment) and the internal cause (such as the regional economic structure is not excellent, the tax system is unreasonable, etc.). The result of the same effect. Of course, the loopholes of tax collection and management and the shortage of reform can not be ignored. In view of this, this article tries to analyze the one-time tax problem in Yunnan Province, aiming to find out the causes behind the one-off tax problem in Yunnan province. Finally, it combines the reform target of the tax modernization and the orientation of the reform of the local tax system. This paper will make a thorough research and Analysis on the one-off tax issue from the following four aspects. First, according to the domestic research results of the one-time tax, and on the basis of the understanding of the characteristics of the one-time tax in Yunnan Province, on this basis, it is on the basis of one time. The necessary theoretical definition of tax is carried out. This theory defines the theoretical basis for the study of the one-off tax issue in this article. There are three calibre of one-time tax, namely, large caliber (all one-time tax revenue), medium caliber (Kunming city standard), small caliber (cultivated land occupation tax). Limited, this article is mainly the statistical analysis of the one-time tax revenue from the small caliber (cultivated land occupation tax) and the medium caliber (Kunming city as a case). Second, first, through the questionnaire survey, the reasonable proportion of the one-time tax revenue of Yunnan province is 10%-20%., and the statistical analysis of the small caliber is obtained, and Yunnan Province The size of the sex tax is large, the annual fluctuation is large and the regional difference is large. At the same time, taking Kunming as an example, it is further explained from the angle of medium caliber that the size of the one-time tax in Yunnan province is large in size. Finally, it summarizes the large management risk of the one-time tax in Yunnan province. And the Kunming city and Chuxiong state as a case, specific analysis of the specific management risks existing in the practice of one-time tax. Third, respectively from the economic level, the tax level, the management level to explore the reasons behind the four major problems of one-time tax revenue in Yunnan province. First, because of the excessive reliance on Yunnan province within the jurisdiction of the province The investment activities make the size of the one-time tax size large and fluctuate very much at the same time. And the investment often does not have the sustainability, which makes the growth of the one-time tax lack sustainability. Secondly, since the local tax reform is lagging behind, especially after the "increase in the camp", the business tax no longer exists as the local subject tax. At the same time, there is a big gap in the local tax revenue. At the same time, there are some problems in the process of tax collection and management, such as asymmetric information and poor cooperation among various departments, which lead to the phenomenon of leaking and leakage when the regular tax sources are not sufficient. The joint effect of these problems makes the one-time tax problem more and more serious in Yunnan province. Fourth, in view of the one-off tax problem, this paper puts forward the general idea and specific countermeasures for the comprehensive governance. In view of the governance of the one-off tax problem, we need to combine with the goal of the reform of the tax modernization and the reform of the local tax system. We need to adhere to the concept of the tax revenue collection of the sustainable development and the source of the source - source - tax source. We can carry out tax governance from three aspects: promoting the level of sustainable economic growth, tax reform and optimizing the management level, and promoting the co governance level of tax cooperation among various departments.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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