促进新型城镇化的地方税制改革研究

发布时间：2018-03-15 10:34

本文选题：城镇化　切入点：地方税制改革　出处：《华中师范大学》2014年硕士论文　论文类型：学位论文

【摘要】：新型城镇化作为我国的发展战略,具有深刻的意义。如何发展新型城镇化,如何推进新型城镇化,都是需要我国在不断探索中完成的。李克强总理说过：“要推进以人为核心的新型城镇化”。事实也证明新型城镇化与传统城镇化最大的区别,不仅仅是注重简单的人口增长和房产增加的问题。而是不断强调以人为本、社会保障、服务均等化、人居环境、产业模式等方面协调发展的城镇化目标,真正实现统筹、协调、可持续的发展。而随着近年来,各城市在新型城镇化进程中暴露出的地方财力不足、地方政府大面积举债、地方政府过于依赖土地市场筹集资金等诸多问题。再加上我国分税制改革的不彻底,客观造成的地方政府财力不足；地方税制不够完善,没有与事权匹配的财权支持；特别是从“营改增”的种种迹象表明,“营改增”是中央政府丰富中央财政,而进一步削弱了地方财政收入的另一次不彻底的“分税制”改革。针对上述在新型城镇化发展中出现的问题。本文试着从我国新型城镇化现状和发展入手。结合地方税体系与新型城镇化的关系,在引出新城镇化进程中的核心的财力保障问题的同时,从“以人为本”、环境保障、服务均等化方面加以阐述及研究。将如何解决财力保障问题、如何引导新型城镇化的发展的问题和如何深化地方税制改革有机的结合起来。借鉴国外税制改革的经验,从地方税收立法权、地方税主体税种设置、地方税收如何运用优惠措施等调控手段作为切入点。着重研究如何让地方税制改革促进新型城镇化的发展,找出在解决新型城镇化发展过程中出现的“钱”、“人”、“地”等问题的方法和途径,有针对性的提出政策和建议。
[Abstract]:As a new urbanization development strategy in China, has a profound significance. How to develop new urbanization, how to promote the new urbanization, are constantly exploring the needs of our work. The prime minister Li Keqiang said: "to promote human centered new urbanization". In fact the biggest difference between the new town with the traditional Town, not only focus on the simple increase in population growth and real estate issues. But the constant emphasis on people-oriented, social security, service equalization, living environment, the goal of urbanization and coordinated development of industry mode, realize the overall, coordinated, sustainable development.
Recently, the city exposed in the new urbanization process the lack of local financial resources, local government debt problems in large area, the local government is too dependent on the land market to raise funds. With China's reform of the tax system is not complete, the local government financial objective deficiency caused by the local tax system is not perfect; no support, property rights and powers; especially the show from "signs of replacing business tax with value-added tax(VAT)", "replacing business tax with value-added tax(VAT)" is the central government rich central finance, and further weakened the local fiscal revenue on an incomplete "tax system reform".
In view of the above in the development of new urbanization problems. This article tries to start from the present situation and the development of new urbanization in China. Combined with the relationship between local tax system and the new urbanization, financial security problems in introducing the new core in the process of urbanization at the same time, from the "people-oriented", environmental protection, and elaborate study on service equalization. How to solve the financial security problem, the problem of how to guide the development of new urbanization and how to deepen the reform of local tax system organically.
Foreign tax reform experience, from the local tax legislative power, the main category of local tax, local tax preferential measures such as how to use the means of regulation as a starting point. Focus on how to make the local tax reform to promote the development of new urbanization, new urbanization to find in the development process of "money", "people", "method" problem, put forward some policies and suggestions.

【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F299.21

【参考文献】