营改增改革背景下增值税中央地方分配比例研究

发布时间：2018-02-01 08:46

本文关键词： 分配比例营改增改革中央与地方的财政关系　出处：《深圳大学》2017年硕士论文　论文类型：学位论文

【摘要】：营改增改革后,增值税作为分享税的收入采用了“五五”的分配比例在中央地方财政进行分配,文件说明政策有两至三年的过渡期。而这套新的增值税分配比例,地方政府却有不同的看法,在政策的实际落实当中,也引起社会的争议。这些问题也是本轮营业税改增值税改革较隐蔽的困难,也可能成为本次税收制度改革最难贯彻执行的关键所在。因此,十分有必要从理论上对营改增后,增值税的分配比例进行研究。文章首先对营改增改革的相关背景进行了具体的说明,对其改革的目的,方法及相关的成果进行了阐述。紧接着,对中央地方财政分配比例的理论进行了研究。文章重点采用改革前后财政收入数据对比的核心思路,以文献调研法、数据分析法等方法,对营改增改革后,中央和地方级财政收入的差异进行对比。结合国家统计局年鉴中的全国财政收入与支出有关报表取得各年度营业税及增值税相关数据,建立营改增改革前后地方财政收入变化数据模型,结合海外财政分权国家中央地方的收入分配关系与当前我国中央及地方财政收入现状,提出增值税的中央与地方财政分配比例的的具体建议。最后文章建议将增值税中央及地方分配比例改为40:60,并进一步对中央与地方的财政关系进行重构,建立起符合市场经济的现代公共财政体系。
[Abstract]:After the reform, VAT, as a share of tax revenue, was distributed in the central and local finance by the fifth five year plan. The document states that there is a transitional period of two to three years for the policy. However, the local governments have different views on this new set of VAT distribution ratios, which are being implemented in practice. These problems are also the hidden difficulties in the reform of business tax and value-added tax, and may also be the key to the implementation of the reform of the tax system. It is very necessary to study the distribution ratio of value-added tax after the increase of camp reform theoretically. Firstly, this paper gives a specific explanation of the background of the reform of camp reform and the purpose of the reform. Methods and related achievements are expounded. Then, the theory of central and local fiscal allocation ratio is studied. The article focuses on the core ideas of fiscal revenue data comparison before and after the reform, and literature research method. Data analysis and other methods, after the reform of the camp reform. The differences between central and local fiscal revenue are compared. The relevant data of sales tax and value-added tax are obtained according to the related statements of national fiscal revenue and expenditure in the yearbook of the National Bureau of Statistics. This paper establishes the data model of the changes of local fiscal revenue before and after the reform of camp reform, and combines the income distribution relationship between the central and local governments of the countries with overseas fiscal decentralization and the current situation of the central and local fiscal revenue in our country. Finally, the paper suggests that the ratio of central and local distribution of VAT should be changed to 40: 60. Furthermore, it reconstructs the financial relationship between the central government and the local government and sets up a modern public finance system in line with the market economy.
【学位授予单位】：深圳大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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