京津冀协同发展的税收征管研究

发布时间：2018-03-20 17:16

本文选题：京津冀　切入点：协同发展　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：京津冀协同发展对于疏解北京的非首都功能,缩小区域经济差距,提高城市群的国际竞争力具有重要的战略意义。随着京津冀协同发展的全面推进,产业优化升级、交通设施建设和生态环境治理等各方面都对财税政策提出了更高的要求。一方面,三地的经济发展水平、税收服务水平存在差异,区域内税收利益分配矛盾凸显。另一方面,我国税收征管法律体系还不完善。因此,建立科学合理的税收征管体制,完善税收利益分配机制,就显得十分迫切和必要。而纵观国内外的区域经济发展,欧盟、美国等发达地区的信息化税收征管已经成熟,国内的长三角和珠三角等区域税收协同也较为完善。这都为京津冀协同发展的税收征管提供参考依据。首先,本文以区域经济理论和税收征管的内涵为起点,从历史渊源、探索实践和税收规划等三个角度梳理了京津冀协同发展的历史沿革。其次,本文运用大量的税收数据,对京津冀的税收征管现状进行深入分析。分析结果表明,税收分配制度不健全,区域内税源分布不均,实际的税收征管标准存在差异,拉大了三地的税收税源背离度。最后,在借鉴国内外区域经济税收征管经验的基础上,提出了京津冀征管协同的优化路径。京津冀的税收协同,不仅需要完善税收征管法律体系,从税收分配制度、税收优惠政策等方面进行顶层设计,还需要建立健全涉税信息共享平台、资质互认机制,促进税收征管的信息化和现代化。在税收分享建议方面,笔者提出非污染工业或企业实行4:4:2的税收分配,污染工业或企业实行4:4:1:1的税收分配,从而使迁移企业的税收能够在迁出地、迁入地、企业发展和环境治理方面得到共享,促进京津冀地区可持续发展。
[Abstract]:The coordinated development of Beijing-Tianjin-Hebei is of great strategic significance to unblock the non-capital functions of Beijing, narrow the regional economic gap and improve the international competitiveness of urban agglomeration. With the overall development of Beijing-Tianjin-Hebei coordination, the industry is optimized and upgraded. On the one hand, the level of economic development and the level of tax services of the three places are different, and the contradiction of the distribution of tax benefits within the region is prominent. Therefore, it is very urgent and necessary to establish a scientific and reasonable tax collection and management system and perfect the tax benefit distribution mechanism. The information-based tax collection and management in developed areas such as the United States has matured, and the domestic tax coordination between the Yangtze River Delta and the Pearl River Delta is relatively perfect. This provides a reference basis for the tax collection and management of the Beijing-Tianjin-Hebei cooperative development. First of all, Based on the theory of regional economy and the connotation of tax collection and management, this paper combs the historical evolution of Beijing-Tianjin-Hebei cooperative development from the three angles of historical origin, exploration practice and tax planning. Secondly, this paper uses a large amount of tax data. The present situation of tax collection and management in Beijing-Tianjin-Hebei is deeply analyzed. The results show that the tax distribution system is not perfect, the distribution of tax sources is uneven, and the actual standards of tax collection and management are different, which increases the deviation degree of tax sources in the three places. Based on the experience of domestic and foreign regional economic tax collection and management, this paper puts forward the optimized path of Beijing, Tianjin and Hebei tax collection and management coordination, which not only needs to improve the tax collection and management legal system, but also from the tax distribution system. For the top level design of tax preferential policies and so on, we also need to establish and improve the tax information sharing platform, the mutual recognition mechanism of qualifications, and promote the informationization and modernization of tax collection and management. The author suggests that non-polluting industries or enterprises should be distributed by 4: 4: 2, and polluting industries or enterprises by 4: 4: 1: 1, so that the tax revenue of migrating enterprises can be shared in terms of relocation, relocation, enterprise development and environmental management. To promote the sustainable development of Beijing, Tianjin and Hebei regions.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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