全面营改增后地方主体税种的选择

发布时间：2018-03-03 16:51

本文选题：营改增　切入点：地方税体系　出处：《地方财政研究》2017年01期 　论文类型：期刊论文

【摘要】：长期以来,营业税是我国地方主体税种,占地方税收收入比重保持在30%左右。全面实施营改增后,营业税彻底消失并对原课税对象全部改征增值税,过渡期内增值税成为地方主体税种。从地方经济社会的长远发展看,培养各层级特别是省和县市两级主体税种,是稳定地方政府财力、理顺政府间财政关系的重要内容,也事关国家治理体系和治理能力现代化。应考虑将消费税改造为省级地方主体税种,将保有环节房地产税作为县市地方主体税种,并协调推进政府间事权与支出责任划分、确定地方税规模合理比重、完善政府间转移支付制度、加强税收征管能力建设等其它配套改革,真正建立起成熟完备的地方税体系。
[Abstract]:For a long time, business tax is the main tax in our country, which accounts for about 30% of the local tax revenue. After the full implementation of the camp reform and increase, the business tax completely disappeared and all the original tax objects were converted to value-added tax. From the long-term development of local economy and society, training the main tax categories at all levels, especially at the provincial and county levels, is an important part of stabilizing the financial resources of local governments and straightening out the financial relations between governments. It is also related to the modernization of the national governance system and governance capacity. Consideration should be given to transforming the consumption tax into the provincial local main body tax, regarding the retention real estate tax as the county and city local main body tax, and coordinating and promoting the division between the intergovernmental authority and the expenditure responsibility. To determine the reasonable proportion of local tax scale, to perfect the intergovernmental transfer payment system, to strengthen the tax collection and management capacity building and other supporting reforms, to establish a mature and complete local tax system.
【作者单位】：北京语言大学;
【分类号】：F812.42

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