新公共管理视阈下我国税制改革研究
发布时间：2018-10-10 20:15
【摘要】：税收自古以来就存在，，拥有很长的历史，它的主要职能在于给政府执政提供财政支持。同时，税收制度是一项与时俱进的制度，每一个历史时期都要通过改革来创建最符合当时国情的税收制度。我国虽然税收存在的历史悠久，但近当代真正意义上的税制改革却并没有很丰富的经验。西方国家对税收的经济职能、政治职能都有较为深刻的研究并总结了很多历史经验，有些值得我们学习和借鉴。受到新公共管理思潮的影响，各国也将研究税制改革的重点放到了税收维护公平、调节收入分配、辅助政府执政上。 本文基于西方先进税制理论和新公共管理理论，以房产税作为主要的研究案例，运用了文献阅读法、对比总结法以及案例分析法对税制改革进行了研究。本文在新公共管理思想的指引下主要研究税收在调节收入分配、维护社会稳定方面的作用，并得出改革方针和政策建议：将新公共管理效率、公平与服务的理念贯穿在税制改革中；重视税收激励、调节作用，提高直接税占比；同时重视税收征管过程，对我国现存的税收制度进行系统、全面的改革。
[Abstract]:Tax has existed since ancient times and has a long history. Its main function is to provide financial support for the government. At the same time, the tax system is a system that keeps pace with the times. Although our country has a long history of tax revenue, there is no rich experience in the reform of tax system in the modern real sense. Western countries have studied the economic and political functions of taxation deeply and summed up a lot of historical experiences, some of which are worthy of our study and reference. Influenced by the trend of new public management, many countries also put emphasis on tax system reform to maintain fairness, adjust income distribution and assist the government. Based on the western advanced tax system theory and the new public management theory, this paper takes the property tax as the main research case, uses the literature reading method, the contrast summary method and the case analysis method to study the tax system reform. Under the guidance of the new public management thought, this paper mainly studies the role of tax in regulating income distribution and maintaining social stability, and puts forward the reform principles and policy recommendations: the efficiency of new public management, The concept of fairness and service runs through the tax system reform; pay attention to tax incentives, adjust the role of increasing the direct tax ratio; at the same time, pay attention to the tax collection and management process, the existing tax system of our country for a systematic, comprehensive reform.
【学位授予单位】：武汉科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42
本文编号：2263102
[Abstract]:Tax has existed since ancient times and has a long history. Its main function is to provide financial support for the government. At the same time, the tax system is a system that keeps pace with the times. Although our country has a long history of tax revenue, there is no rich experience in the reform of tax system in the modern real sense. Western countries have studied the economic and political functions of taxation deeply and summed up a lot of historical experiences, some of which are worthy of our study and reference. Influenced by the trend of new public management, many countries also put emphasis on tax system reform to maintain fairness, adjust income distribution and assist the government. Based on the western advanced tax system theory and the new public management theory, this paper takes the property tax as the main research case, uses the literature reading method, the contrast summary method and the case analysis method to study the tax system reform. Under the guidance of the new public management thought, this paper mainly studies the role of tax in regulating income distribution and maintaining social stability, and puts forward the reform principles and policy recommendations: the efficiency of new public management, The concept of fairness and service runs through the tax system reform; pay attention to tax incentives, adjust the role of increasing the direct tax ratio; at the same time, pay attention to the tax collection and management process, the existing tax system of our country for a systematic, comprehensive reform.
【学位授予单位】：武汉科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42
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