建立基于受益税的农村公路专项基金方案研究

发布时间：2018-03-22 01:02

本文选题：农村公路　切入点：专项基金　出处：《长安大学》2013年硕士论文　论文类型：学位论文

【摘要】：针对现有农村公路资金来源的不规范、不合理，论文探索建立一套基于“受益税”的农村公路专项基金的资金来源方案。通过分析了农村公路筹资中存在的农村公路建设和养护资金严重欠缺，农村公路资金来源不规范，中央和地方财权与事权不匹配等问题，本文提出有必要建立农村公路专项基金来解决上述问题。税收征税规范，资金充足可靠，现行的很多税种与公路关联性强。通过分析受益税理论，本文依据受益原则从国家税收中选取了受益于公路的税种，，并以直接受益和间接受益为标准划分了直接受益税和间接受益税。在此基础上，通过分析受益税种及其税额结构得出结论：直接受益税是完全可以满足农村公路投资的，而间接受益税税额相对比较少，并且由于其间接性，受益强度弱于直接受益税，因此从直接受益税中提取部分比例作为农村公路专项基金是经济可行的。最后本文提出了建立基于受益税的农村公路专项基金的方案。第一步：分别确定农村公路建设和养护资金需求量，以建养资金需求量为基数，来确定受益税的提取税额总量。在确定建养资金需求量的方法上，采用增长率法分别对建养里程进行预测，并将里程和单位成本结合来确定农村公路建设资金和养护资金需求。第二步：确定受益税种。通过对受益税种和受益税额的分析，最终得出从直接受益税提取比例作为农村公路专项基金的资金来源。第三步：确定受益税的提取比例。将农村公路建设和养护资金需要量与直接受益税额建立等式关系，得出直接受益税在整个农村公路专项基金中所占比例。根据方案中的思路和方法，选取2013—2017年这一阶段的农村公路资金需求情况和受益税的情况进行案例分析。最终证实了建立基于受益税的农村公路专项基金方案的可操作性。
[Abstract]:In view of the irregularity and irrationality of the existing rural highway funds, this paper explores the establishment of a set of funds source scheme of the rural highway special fund based on "benefit tax". Based on the analysis of the serious shortage of rural highway construction and maintenance funds, the non-standard sources of rural highway funds, the mismatch between central and local financial power and administrative power, and so on, the paper analyzes the problems existing in rural highway financing, such as the serious shortage of rural highway construction and maintenance funds. This paper proposes that it is necessary to set up a special fund for rural roads to solve the above problems. Tax collection is standardized, funds are sufficient and reliable, and many kinds of taxes are closely related to highways. By analyzing the theory of benefit tax, this paper selects the tax types that benefit from the national tax revenue according to the benefit principle. The direct benefit tax and indirect benefit tax are divided into direct benefit tax and indirect benefit tax. On the basis of this, it is concluded that the direct benefit tax can completely satisfy the rural road investment by analyzing the categories of benefit tax and its tax structure. The indirect benefit tax is relatively small, and because of its indirect, the benefit intensity is weaker than the direct benefit tax, so it is feasible to extract some proportion from the direct benefit tax as the rural highway special fund. Finally, this paper puts forward the scheme of establishing the special fund of rural highway based on benefit tax. The first step is to determine the demand of rural highway construction and maintenance fund separately, which is based on the demand of fund for construction and maintenance. To determine the total amount of tax collected from the benefit tax. In the method of determining the demand for capital for construction and maintenance, the growth rate method is used to forecast the mileage of construction and maintenance respectively. And combine mileage and unit cost to determine the rural highway construction funds and maintenance fund needs. Step two: determine the benefit tax. Through the benefit tax type and the benefit tax amount analysis, Finally, it is concluded that the proportion of direct benefit tax will be taken as the fund source of rural highway special fund. Step 3: determine the proportion of benefit tax, and establish an equality relationship between the amount of rural highway construction and maintenance fund and the direct benefit tax. Draw direct benefit tax in the whole rural highway fund proportion. According to the ideas and methods of the scheme, this paper selects the rural highway fund demand and the benefit tax in 2013-2017 to carry on the case analysis. Finally, the feasibility of establishing the rural highway special fund scheme based on the benefit tax is proved.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F542.3

【引证文献】