本文選題：分稅制 + 地方稅　； 參考：《江西財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：中央和地方合理分權(quán)是世界通行做法,即便是在高度集權(quán)的單一制國(guó)家,也出現(xiàn)了中央向地方下放權(quán)力的趨勢(shì)。單一制和聯(lián)邦制的界限正在變得模糊。相對(duì)于中央政府,地方政府更了解本轄區(qū)居民的公共物品需求,在信息掌握上占據(jù)了優(yōu)勢(shì),實(shí)行高度集權(quán)的治理模式不完全可靠。從我國(guó)來(lái)說(shuō),由于地域遼闊、民族構(gòu)成、資源稟賦等不同,各地之間的經(jīng)濟(jì)社會(huì)發(fā)展水平有較大差異,由中央獨(dú)享權(quán)力顯然是不大現(xiàn)實(shí)的。稅權(quán)劃分,是中央與地方分權(quán)在稅收領(lǐng)域尤其是稅收立法權(quán)方面的體現(xiàn)。以稅收立法權(quán)為核心,輔之以收益權(quán)、征管權(quán),構(gòu)成了地方稅權(quán)的內(nèi)容。地方稅實(shí)質(zhì)上是一種稅權(quán),是與中央稅相對(duì)應(yīng)的概念,體現(xiàn)了一種分配關(guān)系。在確定中央與地方關(guān)系之時(shí),應(yīng)對(duì)地方稅權(quán)作出合理安排,這是稅制改革最核心的問(wèn)題。如果對(duì)地方擁有稅權(quán)的必要性視而不見,地方稅法律體系難有完善之時(shí),地方突破法律框架的越權(quán)現(xiàn)象將難以避免。營(yíng)改增是落實(shí)結(jié)構(gòu)性減稅目標(biāo)的重大舉措,對(duì)于推動(dòng)產(chǎn)業(yè)結(jié)構(gòu)升級(jí)、降低稅負(fù)、優(yōu)化稅制結(jié)構(gòu)意義重大。但同時(shí),給本來(lái)不夠完善的地方稅法律體系帶來(lái)較大壓力,包括主體稅種缺失、控管手段缺失、財(cái)政轉(zhuǎn)移支付的缺失、國(guó)地稅工作量不匹配等,最終將導(dǎo)致地方政府事權(quán)和財(cái)權(quán)的失衡,難以保障基本公共服務(wù)的供給。十八屆三中全會(huì)充分肯定了財(cái)政稅收在國(guó)家治理中的地位和作用,提出了財(cái)稅體制改革的目標(biāo)和舉措,而完善地方稅法律體系是重要內(nèi)容之一。完善地方稅法律體系,國(guó)外一些國(guó)家如美國(guó)、法國(guó)、日本、加拿大等不同國(guó)家的分稅制經(jīng)驗(yàn)值得我國(guó)借鑒。這些國(guó)家的分稅制模式大體上可以劃分為相對(duì)集權(quán)型、相對(duì)分散型、集權(quán)和分權(quán)相結(jié)合等幾種。通過(guò)不同分稅制模式的考察比較,我們可以發(fā)現(xiàn),一國(guó)地方稅法律體系模式的選擇取決于國(guó)家政體、經(jīng)濟(jì)體制和發(fā)展水平、歷史文化傳統(tǒng)等。具體而言,就是稅權(quán)劃分要適合本國(guó)國(guó)情、合理選擇主體稅種、注重稅收立法等。我們要充分借鑒發(fā)達(dá)國(guó)家的經(jīng)驗(yàn),總結(jié)我國(guó)稅制改革的經(jīng)驗(yàn)教訓(xùn),適應(yīng)國(guó)家治理的需要逐步推進(jìn)。完善地方稅法律體系,最終要體現(xiàn)在對(duì)地方政府財(cái)力的保障上,這是衡量地方稅法律體系建設(shè)的最終目標(biāo)。這在很大程度上要取決于主體稅種的確立。營(yíng)業(yè)稅消失后,確立何種稅種為主體稅種的問(wèn)題,要從稅基是否具有流動(dòng)性、稅基規(guī)模、是否具有經(jīng)濟(jì)彈性、征管效率高低等方面綜合考慮�？晒┻x擇的有以房產(chǎn)稅為主體稅種的模式、以個(gè)人所得稅為主體稅種的模式、以消費(fèi)稅為主體稅種的模式、以土地增值稅為主體稅種的模式等四種。需要指出的是,主體稅種既可以是單個(gè),也可以是數(shù)個(gè)稅種的組合。根據(jù)上述標(biāo)準(zhǔn),確立以房產(chǎn)稅為主體稅種是較為可行的選擇。完善地方稅法律體系,需要從多方面努力。第一,要加快稅收立法步伐,解決稅收立法層次低等問(wèn)題,把暫行條例上升為法律,制定稅收基本法。第二,要賦予省級(jí)政府適當(dāng)?shù)亩悪?quán),包括下放部分立法權(quán)、劃分稅收收益權(quán)、完善稅收征管權(quán)。第三,要培育主體稅種,開征環(huán)保稅、社會(huì)保障稅、遺產(chǎn)稅、贈(zèng)與稅,改革完善資源稅、城市建設(shè)維護(hù)稅等配套稅種。第四,要實(shí)現(xiàn)稅收控管模式的轉(zhuǎn)變,重點(diǎn)是建立信息化監(jiān)管模式,提高信息化水平。第五,建立規(guī)范的財(cái)政轉(zhuǎn)移支付制度,從明確中央與地方事權(quán)和支出責(zé)任劃分、優(yōu)化財(cái)政轉(zhuǎn)移支付結(jié)構(gòu)、建立橫向轉(zhuǎn)移支付制度等方面入手。
[Abstract]:The reasonable decentralization between the central and local authorities is a universal practice in the world. Even in a highly centralized single country, there is a trend of decentralization to the central government. The boundary between the single system and the federalism is becoming blurred. In our country, the level of economic and social development between different parts of the country is quite different, and the exclusive rights of the central government are obviously not realistic. The division of tax rights is the central and local decentralization in the tax field, especially the tax. The embodiment of legal rights, with the core of tax legislative power, supplemented by the right of income and the right of collection and management, constitutes the content of the local tax right. The local tax is a tax right in essence, a concept corresponding to the central tax and a distribution relationship. In determining the relationship between the central and the local, a reasonable arrangement should be made to the local tax rights, which is the tax reform. At the core of the problem, if the necessity of local tax rights is ignored and the local tax legal system is not perfect, it is difficult to avoid the phenomenon of breaking through the legal framework by the local authorities. It is a major measure to implement the target of structural tax reduction, and it is of great significance to promote the upgrading of the industrial structure, reduce the tax burden, and optimize the tax structure. At the same time, it brings great pressure to the local tax legal system which is not perfect, including the lack of subject tax, the lack of control means, the lack of financial transfer payment, the mismatch of the country's land tax work, and so on. It will eventually lead to the imbalance of the local government's power and financial power, and it is difficult to guarantee the supply of basic public service. In the third Plenary Session of the 18th CPC Central Committee, it is fully affirmed. The status and role of fiscal and tax in the state governance, and put forward the objectives and measures of the reform of the fiscal and tax system, and the improvement of the legal system of local tax is one of the important contents. The improvement of the local tax legal system and the experience of the tax system in some countries, such as the United States, France, Japan and Canada, is worth our reference. In general, the model of tax system can be divided into relative centralization, relative decentralization and combination of decentralization and decentralization. Through the investigation and comparison of different tax sharing modes, we can find that the choice of the mode of the legal system of a country's local tax depends on the state politics, the economic system and the level of development, the historical and cultural tradition, and so on. The division of tax rights should be suitable for the national conditions, the rational choice of the main tax species and the tax legislation. We should fully learn from the experience of the developed countries, sum up the experience and lessons of the reform of the tax system in our country, and to adapt to the needs of the national governance gradually. The ultimate goal of the construction of the legal system of the square tax depends largely on the establishment of the subject tax. After the disappearance of the business tax, the problem of what kind of tax is the main tax is to be considered from the basis of the liquidity of the tax base, the scale of the tax base, the economic elasticity and the high efficiency of the collection and management. The model of the subject tax, the model of the individual income tax as the main tax, the mode of the consumption tax as the main tax, the four modes of the land value-added tax as the main tax. It is necessary to point out that the main tax can be a single and a combination of several kinds of taxes. It is necessary to improve the legal system of local tax. First, we should speed up the pace of tax legislation, solve the problems of low level of tax legislation, raise the provisional regulations into law and formulate the basic law of taxation. Second, we should give the provincial government appropriate tax rights, including partial legislative power, tax revenue rights and perfection. Third, we should cultivate the main tax types, levy environmental tax, social security tax, heritage tax, grant tax, reform and improve the resources tax, urban construction and maintenance tax. Fourth, to realize the transformation of the mode of tax control and management, the emphasis is to establish the mode of information supervision and improve the level of information. Fifth, establish a standardized financial transfer payment. The system starts from a clear distinction between central and local powers and responsibilities, optimizing the structure of fiscal transfer payment, and establishing a horizontal transfer payment system.
【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：D922.22

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