基于我国地方政府经济发展模式的财税机制研究

发布时间：2018-04-06 20:03

本文选题：财税机制　切入点：地方政府　出处：《吉林大学》2013年硕士论文

【摘要】：从二十世纪九十年代中期开始，我国就开始呈现出由劳动密集型产业向资本和技术密集型转变的产业结构升级趋势。1995年党的十四届五中全会提出要实现经济增长模式根本转变，必须扭转现有的“粗放型”经济增长模式，逐步向“集约型”和“内涵式”经济发展模式转化。2007年胡锦涛主席在中央党校省部级领导干部进修班的讲话中提出，转变经济发展方式要注重发展的质量和效益。为了这一目标的实现，国家先后经历了分税制改革、国有企业和乡镇企业转制、金融体制改革、行政体制改革等一系列体制机制变革，希望从根本上让各级地方政府摆脱依赖高投入、高耗能、高污染的粗放型经济发展模式，走一条依靠技术创新、管理创新、产业结构优化以及绿色发展的资源节约型和环境友好型发展道路。但是，尽管走过了近二十年的风雨历程，，我们应该清醒的认识到，目前很多地方政府仍然暗中支持原有的粗放型经济发展模式，例如“土地财政”、“招商引税”、“跑部钱进”、“雾霾”现象等违反市场竞争规则和破坏生态平衡的地方政府短期行为频繁成为社会各界关注的焦点。这些简单粗放的地方政府经济发展模式主要是以地方官员政绩和经济利益为动机导向，从长远考虑将严重的影响地方经济的可持续发展，更难以保障地方财力的稳定性，不利于我国建立公共财政和公共社会管理的目标。要解决以上的难题，需要从深层研究诸多相关主体的利益关系和行为动机，从现有的地方政府经济发展模式和财税体制变迁过程中发现诸多问题的根源。本文先对财税机制的涵义作以概括和介绍，然后基于对目前我国地方政府经济发展现状的分析，从而归纳出现行财税机制下的主要地方经济发展模式，提出转变现有地方政府经济发展模式的财税对策。今后我国财税机制改革的方向应从转变税收返还模式，进一步加快税制结构的改革，规范目前我国的财政转移支付方式入手，从转变财税机制的角度研究规避地方政府短期行为，实现我国地方经济可持续稳定发展。
[Abstract]:Since the mid-1990s, China has begun to show a trend of upgrading its industrial structure from labor-intensive industries to capital-and technology-intensive industries. In 1995, the Fifth Plenary session of the 14th CPC Central Committee proposed to realize a fundamental transformation of the economic growth model.It is necessary to reverse the existing "extensive" economic growth model and gradually transform to the "intensive" and "implicit" economic development models. In 2007, President Hu Jintao put forward in his speech at the provincial and ministerial level leading cadres' advanced classes at the Central Party School,To change the mode of economic development, we should pay attention to the quality and efficiency of development.In order to achieve this goal, the country has experienced a series of institutional and institutional changes such as the reform of the tax distribution system, the transformation of state-owned enterprises and township enterprises, the reform of the financial system, the reform of the administrative system, and so on.It is hoped that local governments at all levels will fundamentally get rid of the extensive economic development model of relying on high input, high energy consumption and high pollution, and take a path of relying on technological innovation and management innovation.Industrial structure optimization and green development of resource-saving and environmental-friendly development road.However, despite the past 20 years of hard work, we should soberly realize that at present many local governments still secretly support the original extensive economic development model, such as "land finance" and "attracting investment and introducing taxes."The short term behaviors of local governments, such as "Qian Jin" and "haze", which violate the rules of market competition and destroy the ecological balance, have frequently become the focus of attention of all walks of life.These simple and extensive economic development models of local governments are mainly guided by the political achievements and economic interests of local officials. In the long run, they will seriously affect the sustainable development of the local economy, and it is even more difficult to ensure the stability of local financial resources.Not conducive to the establishment of public finance and public social management objectives.In order to solve the above problems, it is necessary to deeply study the interest relationship and behavioral motivation of many related subjects, and to find the root causes of many problems in the process of the economic development model of local government and the change of fiscal and taxation system.This paper first generalizes and introduces the meaning of fiscal and taxation mechanism, then based on the analysis of the current economic development situation of local government in China, concludes the main local economic development model under the current fiscal and taxation mechanism.This paper puts forward the fiscal and taxation countermeasures to change the economic development model of local government.In the future, the direction of the reform of fiscal and taxation mechanism in our country should begin with changing the mode of tax return, further speeding up the reform of the tax system structure, and standardizing the current mode of financial transfer payment in our country.From the angle of transforming fiscal and taxation mechanism, this paper studies the short-term behavior of local government and realizes the sustainable and stable development of local economy in China.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F127

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