税权视角下地方税体系的优化

发布时间：2018-03-10 07:39

本文选题：税权　切入点：地方税　出处：《广西大学》2017年硕士论文　论文类型：学位论文

【摘要】：分税制自1994年实行以来,对我国中央与地方的财政关系、加强宏观调控方面发挥了重大的作用。但是社会在不断发展变化,分税制下中央税权高度集中制度已不再适应当下现实的需要,制度本身所存在的问题也日益凸显。从十七大首次提出要完善省以下财政体制,到2016年《十三五规划纲要》期间,多次提出要加快财税体制改革要求。这表明我国现阶段正重点关注财税改革,完善税收体系的问题。2016年5月1日,“营改增”试点在全国范围内进行,意味着作为地方税主要税种的营业税将退出历史舞台,地方税的税收收入面临着群龙无首的尴尬局面。因此,本文对地方税体系优化的研究既是国家政策的需要,更是当下实践的要求。地方税体系是由多种制度组成的统一体,而中央与地方的税权划分是地方税体系的权力来源和存在基础。所以,合理配置税权,科学分配中央与地方的财政关系成为了我国深化税制改革的关键步骤。本文以税权为研究视角,试图从税权与地方税体系基本原理、国际经验借鉴、我国地方税体系存在的问题以及优化地方税体系的相关措施等方面论述,希望能够做到理论指导实践,对优化我国地方税体系有所作用,促进地方经济的健康发展。
[Abstract]:Since its implementation in 1994, the tax-sharing system has played an important role in strengthening the financial relations between the central and local governments and strengthening macro-control in China. However, the society is constantly developing and changing. The high degree of centralization of central tax power under the tax sharing system no longer meets the needs of the present reality, and the problems existing in the system itself have become increasingly prominent. Since the 17th National Congress of the Communist Party of China first proposed to improve the fiscal system below the provincial level, to the 2016 period of the 13th Five-Year Plan outline, It has been repeatedly proposed to speed up the reform of the fiscal and taxation system. This indicates that at the present stage our country is focusing on fiscal and tax reform and improving the tax system. In May 1st 2016, the pilot project of "business reform and increase" was carried out nationwide. It means that the business tax, which is the main tax type of local tax, will withdraw from the historical stage, and the tax revenue of local tax will be faced with an awkward situation. Therefore, the research on the optimization of local tax system in this paper is the need of national policy. The local tax system is a unity composed of many systems, and the division of tax power between the central and local governments is the source of power and the basis of existence of the local tax system. The relationship between the central and local governments has become a key step in deepening the tax system reform in China. From the perspective of tax power, this paper attempts to draw lessons from the basic principles of tax power and local tax system and international experience. The problems existing in the local tax system of our country and the relevant measures to optimize the local tax system are discussed in the hope that the theory can guide the practice, play a role in optimizing the local tax system of our country and promote the healthy development of the local economy.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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