地方基本公共服务供需均衡模式下的地方税体系建设研究

发布时间：2018-05-12 23:36

本文选题：基本公共服务供给均衡 + 地方税体系　；参考：《吉林财经大学》2017年硕士论文

【摘要】：近年来,随着经济的发展、人民生活水平的提高,人民对公共服务的需求也飞速上升,而现阶段地方基本公共服务需求远远高于供给,与国际发展中国家相比,公共服务的供给我们严重落后。我们要实现基本公共服务供需均衡是很有必要的,而公共服务供给不足最重要的原因就在于地方财政,首先,地方政府缺乏主体税种,地方政府财政资金不足,没有能力提供公共服务的供给,其次,中央和地方政府事权划分不清晰,这使得中央、地方政府在事权上相互推诿,出现了不作为现象。从以上我们发现实现公共服务供需均衡的前提就在于完善地方税体系。而对于地方税收体系,十八届三中全会也提出要对经济、政治、文化、社会等各个方面进行改革,其中提出了国家治理体系现代化,并将财税体制改革作为重要一部分进行了阐述。《关于全面深化改革若干重大问题的决定》明确提出了完善地方税体系,并提高直接税比重,可见地方税体系的完善是新一轮财税体制改革的重点,此次改革的目标是理顺中央和地方的财政关系,增加地方政府的财政收入,建立公平的税收制度。目前我国地方税体系存在的问题很多,已经与整个社会发展情况相脱节,因此完善地方税体系显得很重要。本文通过对安徽省公共服务供需情况的分析发现公共服务供给严重不足,而改变这种情况就需要我们完善地方税体系,因此论文第二部分我们介绍了地方税体系相关理论,在第三部分我们分析地方税体系与公共服务供需存在的关系,第四部分我们对地方税体系现有情况进行分析,总结现有问题,论文第五部分,我们以安徽省为例,用数据模拟财政收支,表明财政体制的改革能够实现公共服务供需均衡,论文第六部分结合国内外经验,立足于地方政府公共产品供给供需均衡的角度来衡量地方税体系。在第七部分我们进行总结,为地方税体系改革提出合理意见。
[Abstract]:In recent years, with the development of economy and the improvement of people's living standard, the people's demand for public services has also risen rapidly, and the demand for local basic public services is far higher than the supply at present, compared with the international developing countries, We are badly behind in the supply of public services. It is very necessary for us to achieve a balance between supply and demand of basic public services. The most important reason for the shortage of public service supply lies in the local finance. First of all, the local governments lack the main taxes, and the local governments have insufficient financial funds. Secondly, the division between the central and local governments is not clear, which makes the central and local governments shirk their responsibilities and fail to act. From above, we find that the premise of realizing the balance of public service supply and demand lies in perfecting the local tax system. With regard to the local tax system, the third Plenary session of the 18th CPC Central Committee also proposed to reform the economy, politics, culture, society, and so on. Among them, it proposed the modernization of the national governance system. The reform of the fiscal and taxation system is expounded as an important part. The decision on deepening the Reform in an All-round way puts forward the idea of perfecting the local tax system and increasing the proportion of direct tax. It can be seen that the perfection of the local tax system is the focus of the new round of fiscal and taxation system reform, the goal of this reform is to straighten out the financial relationship between the central and local governments, increase the fiscal revenue of local governments, and establish a fair tax system. At present, there are many problems in the local tax system in China, which is out of step with the development of the whole society, so it is very important to perfect the local tax system. By analyzing the supply and demand of public services in Anhui Province, this paper finds that the supply of public services is seriously inadequate, and to change this situation, we need to improve the local tax system. Therefore, in the second part of the paper, we introduce the relevant theories of the local tax system. In the third part, we analyze the relationship between the local tax system and the supply and demand of public services. In the fourth part, we analyze the existing situation of the local tax system and summarize the existing problems. In the fifth part of the paper, we take Anhui Province as an example. Using data to simulate fiscal revenue and expenditure, it shows that the reform of the financial system can achieve the balance between supply and demand of public services. The sixth part of the paper measures the local tax system based on the balance of supply and demand of local government public goods with the combination of domestic and foreign experience. In the seventh part, we summarize and put forward reasonable opinions for the reform of local tax system.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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