构建我国地方税体系研究

发布时间：2018-05-27 14:05

本文选题：地方税体系 + 理论分析　；参考：《西南财经大学》2014年硕士论文

【摘要】：分税制改革从1994年开始至今已走过20载,建立了基本的分税体制,地方税体系初步成形。分税制改革在短时间内实现了提升“两个比重”的目标,增强了中央政府对宏观经济的掌控和把握能力,增强了中央政府稳定市场调节收入分配的能力,增强了中央政府提供全国性公共产品的实力,也促使转移支付制度得以逐步完善,是财政管理体制适应市场经济要求并与世界接轨的第一步。然而,目前的分税制改革仍停留在第一步,未能全面深入地进行,至今已不能满足市场经济体制的需要,暴露出大量问题,如地方财政收入不足和因之引起的隐性负债、土地财政、烂乱收费、盲目投资、资源浪费等。目前我国增值税扩围进程正加快速度,扩围之后地方政府的税收来自何处,这个问题也倒逼地方税体系的构建、政府间关系的重新思考,这是一次充满挑战的机会,只有迎接挑战才能抓住彻底改革的机会。党的十八大明确提出“构建地方税体系”的要求,李克强总理在十二届全国人大二次会议上作政府工作报告时也提出规范中央、地方政府的财政划分制度的要求,厘清中央和地方的财政关系,使中央和地方之间的关系得到科学地、可持续性地发展,并且透明化、公开化。如何在新形势下构建地方税体系,已引起了专家学者、社会各界的广泛讨论。所以本文选择构建地方税体系这个论题,着眼于理论依据和复杂多变的实际国情,立足地方税收制度进行严谨探讨和合理假设,最后提出了对构建地方税体系的建议。文章的第一部分是引言,介绍本文的研究背景和意义所在,总结专家学者之前的研究成果后明确本文的研究重点和方法,厘清行文思路和结构。第二部分对地方税体系理论进行探讨和阐释。在界定地方税和地方税系的基础上,首先通过公共产品层次性和财政分权理论解释了地方政府存在的必要性和其提供地方性公共服务的职能,然后说明提供公共服务与地方税的关系,最后是公共服务的提供对地方税体系的要求。这部分还将地方税同其他收入方式进行比较,说明地方税是保障地方财力和实现经济调节职能最有效的方式。第三部分则是对我国现行地方税体系的现状和问题进行剖析。目前我国地方税体系中,税权的法制化程度不高,没有根本性法律的明确规定和约束；地方政府的财权与事权不相一致,而且专属地方税规模过小,地方政府缺少自主筹资的权力,或税收收入收不抵支,或千方百计获取预算外收入,严重扰乱了财政管理体制的秩序；另外税收划分标准不一、十分混乱,地方政府收入中共享税比重太大,缺乏专属地方的有效主体税种。第四部分是针对之前剖析的我国地方税体系中的问题提出的构建我国地方税体系的前提条件、法律保障、构建原则和税种的配置。在这部分中,笔者建议将零售环节商品增值税改征销售税且归地方政府所有来解决地方政府的财力缺口,是一个可能的创新点。
[Abstract]:The reform of the tax sharing system has gone through 20 years since 1994. The basic tax separation system has been established, the local tax system has been formed initially. The reform of the tax sharing system has achieved the goal of raising the "two proportion" in a short time, strengthening the central government's control and grasping the macro economy, and strengthening the central government to stabilize the market to regulate the distribution of income. Ability to enhance the strength of the central government to provide national public products and to improve the transfer payment system gradually. It is the first step of the financial management system to meet the requirements of the market economy and the world. However, the current tax system reform still stays in the first step and has not been carried out in a comprehensive and thorough way. The needs of the economic system have exposed a large number of problems, such as the lack of local financial revenue and the recessive liabilities caused by it, the land finance, the rotten charge, the blind investment, the waste of resources and so on. At present, the process of VAT expansion in China is speeding up, and where the local government's tax comes from after the expansion, this problem also forces the construction of the local tax system. The rethinking of inter governmental relations is an opportunity full of challenges. Only by meeting the challenge can we seize the opportunity of thorough reform. The eighteen Party's party has clearly put forward the requirements of "building a local tax system". Premier Li Keqiang also raised the government's finances when he made the government work report at the two session of the twelve National People's Congress. To divide the requirements of the system, to clarify the financial relations between the central and the local, to make the relationship between the central and the local people scientific and sustainable, and to be transparent and open. How to build the local tax system under the new situation has caused the extensive discussion of the experts and scholars and all walks of life. So this paper chooses to construct the local tax system. The thesis, with a view to the theoretical basis and the complex and changeable actual conditions, makes a rigorous discussion and reasonable hypothesis based on the local tax system, and finally puts forward some suggestions for the construction of the local tax system.
The first part of the article is the introduction, introducing the background and significance of the study, and summarizing the research results before the experts and scholars, and clarifying the focus and method of this paper, and clarifying the thinking and structure of the text.
In the second part, the theory of local tax system is discussed and explained. On the basis of defining local tax and local tax system, the necessity of the existence of local government and the function of providing local public service are explained first through the theory of public product hierarchy and fiscal decentralization, and then the relationship between public service and local tax is stated, finally, the relationship between public service and local tax is stated. It is the requirement of the public service to the local tax system. This part also compares the local tax with other income methods, indicating that the local tax is the most effective way to guarantee the local financial resources and realize the economic adjustment function.
The third part is the analysis of the current situation and problems of the current local tax system in China. At present, in the local tax system, the degree of legalization of tax rights is not high, there is no clear regulation and restriction on the fundamental laws; the financial rights of the local government are not consistent with the power, and the size of the exclusive land tax is too small and the local government lacks the independent financing. Power, or income from tax revenue, or every possible way to obtain extra budgetary income, seriously disrupts the order of the financial management system; in addition, the standard of tax division is different, it is very chaotic, the share of local government income is too large, and the effective subject tax of local government is lack.
The fourth part is on the premise of building our local tax system, legal guarantee, construction principle and the configuration of tax. In this part, the author suggests that the retail tax value-added tax should be changed to the sales tax and the government of the local government will solve the financial gap of the local government. It's a possible innovation.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

【参考文献】