地区协同发展过程中税收分享政策研究

发布时间：2018-01-06 23:02

本文关键词：地区协同发展过程中税收分享政策研究　出处：《山东大学》2017年硕士论文　论文类型：学位论文

【摘要】：地区协同发展是区域内地区间相互协作,共同推进区域经济、社会全面进步的发展方式。我国改革开放30多年来,地区协同发展的理念在推进长三角、珠三角、西部大开发等地区发展实践中发挥了重要作用,2014年以来,京津冀地区协同发展战略更是被提升到了国家战略的高度。地区协同发展基于产业重新布局,伴随着产业调整和企业转移,会导致利益在各地之间转移,其中最为直接的是税收利益。税收收入作为政府的主要收入来源,是政府提供公共服务的保障,税收收入的增减会影响政府行为。党的十八届三中全会指出要建立完善的跨区域城市发展协调机制,税收分享正是一种重要的协调机制。在区域协同发展过程中实现公平、科学的税收分享,对促进当地政府贯彻区域协同发展政策、调动地方积极性具有重要作用。鉴于此,本文对地区协同发展中的税收分享政策进行了研究。论文具体安排如下:第1章为绪论,本部分介绍了论文主题及论文研究的理论意义和实践意义。梳理了前期学者的研究,并形成了文献综述。对本次研究的内容和方法进行了说明,介绍了文章结构和创新之处。第2章为地区协同发展与税收分享的理论分析,本部分论证了地区协同发展中政府干预的必要性,分析了协同发展过程中进行税收分享的原因,并总结了税收分享的原则、范围和类型。第3章对我国目前促进地区协同发展的税收分享政策进行了梳理,并根据政策运行情况分析了当前税收分享政策的局限性。第4章为国际上促进区域协同发展的财税利益分配政策借鉴,本部分介绍了国际上关于区域协同发展的典型政策,并逐一进行了评析。第5章为促进地区协同发展的税收分享方案,本部分针对存量企业迁移、新设企业、设立分支机构、共建园区四种产业转移的类型,分别提出了促进地区协同发展的税收分享方案基准,税收分享方案的基准包括企业迁移动因、企业规模、企业影响等多个方面;同时,提出了中央政府对地方的纵向转移支付和地区内各地间的横向转移支付两种配套政策。第6章为区域特质对税收分享的影响:以京津冀地区协同发展为例。本部分首先从京津冀地区协同发展的战略核心、京津冀三地功能定位及产业目标、京津冀三地经济结构和发展水平三个方面分析了京津冀地区协同发展的特质性,并据此分析了京津冀三地的特质性对税收分享精细化管理和税收分享倾向性的影响。本文在理论层面厘清了税收分享在地区协同发展实践中的合理性,为我国地区协同发展实践中区域内税收分享政策的制定及实施奠定了理论基础。在地区税收分享方案设计方面,阐明了影响税收分享方案的因素,提出了地区内各地间税收分享方案设计应考虑的基准,为税收分享的精细化管理提供了支持。
[Abstract]:Regional coordinated development is a way of promoting regional economic and social progress in an all-round way. During the past 30 years of reform and opening up in China, the concept of regional coordinated development is promoting the Yangtze River Delta. The Pearl River Delta and the western development have played an important role in regional development practice since 2014. The coordinated development strategy of Beijing-Tianjin-Hebei region has been promoted to the height of national strategy. The regional coordinated development is based on the industrial rearrangement, accompanied by industrial adjustment and enterprise transfer, which will lead to the transfer of interests among different regions. The most direct one is the tax benefit. As the main revenue source of the government, the tax revenue is the guarantee of the public service provided by the government. The increase or decrease of tax revenue will affect the government behavior. The third Plenary session of the 18 CPC Central Committee pointed out the need to establish a perfect coordination mechanism for cross-regional urban development. Tax sharing is an important coordination mechanism. To achieve fair and scientific tax sharing in the process of regional coordinated development will promote the local government to implement the policy of regional coordinated development. In view of this, this paper studies the tax sharing policy in the regional cooperative development. The specific arrangements of the paper are as follows: chapter 1 is the introduction. This part introduces the theme of the paper and the theoretical and practical significance of the research, combing the previous research, and formed a literature review. The contents and methods of this study are explained. Chapter 2 is the theoretical analysis of regional cooperative development and tax sharing. This part demonstrates the necessity of government intervention in regional cooperative development. This paper analyzes the reasons of tax sharing in the process of collaborative development, and summarizes the principles, scope and types of tax sharing. Chapter 3 combs the current tax sharing policy of promoting regional coordinated development in China. And according to the operation of the policy analysis of the limitations of the current tax sharing policy. Chapter 4 for the international promotion of regional coordinated development of fiscal and tax benefit distribution policy reference. This part introduces the typical international policy on regional cooperative development, and evaluates it one by one. Chapter 5 is the tax sharing scheme to promote regional cooperative development. This part aims at the stock enterprise migration, new enterprises. Set up branches, co-build four types of industrial transfer, respectively proposed to promote regional cooperative development of tax sharing scheme benchmarks, tax sharing scheme including enterprise migration motivation, enterprise scale. The enterprise influence and so on many aspects; At the same time. This paper puts forward two supporting policies: vertical transfer payment from central government to local government and horizontal transfer payment from different places in the region. Chapter 6 is about the influence of regional characteristics on tax sharing. Take the coordinated development of Beijing-Tianjin-Hebei region as an example. This part starts with the strategic core of the co-development of Beijing-Tianjin-Hebei region. The function orientation and industrial target of the three places of Beijing, Tianjin and Hebei, the economic structure and development level of the three places are analyzed in three aspects: the particularity of the coordinated development of Beijing, Tianjin and Hebei. And based on this analysis of the Beijing-Tianjin-Hebei three special characteristics of the tax sharing of fine management and tax sharing tendency. This paper clarifies the rationality of tax sharing in the practice of regional cooperative development in the theoretical level. It lays a theoretical foundation for the formulation and implementation of the regional tax sharing policy in the practice of regional cooperative development in China. In the aspect of regional tax sharing scheme design, the factors affecting the tax sharing scheme are expounded. In order to provide support for the fine management of tax sharing, the paper puts forward the benchmark for the design of tax sharing scheme among different places in the region.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F127;F812.42

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