本文關(guān)鍵詞： 分配比例 營改增改革 中央與地方的財政關(guān)系　出處：《深圳大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：營改增改革后,增值稅作為分享稅的收入采用了“五五”的分配比例在中央地方財政進(jìn)行分配,文件說明政策有兩至三年的過渡期。而這套新的增值稅分配比例,地方政府卻有不同的看法,在政策的實際落實當(dāng)中,也引起社會的爭議。這些問題也是本輪營業(yè)稅改增值稅改革較隱蔽的困難,也可能成為本次稅收制度改革最難貫徹執(zhí)行的關(guān)鍵所在。因此,十分有必要從理論上對營改增后,增值稅的分配比例進(jìn)行研究。文章首先對營改增改革的相關(guān)背景進(jìn)行了具體的說明,對其改革的目的,方法及相關(guān)的成果進(jìn)行了闡述。緊接著,對中央地方財政分配比例的理論進(jìn)行了研究。文章重點(diǎn)采用改革前后財政收入數(shù)據(jù)對比的核心思路,以文獻(xiàn)調(diào)研法、數(shù)據(jù)分析法等方法,對營改增改革后,中央和地方級財政收入的差異進(jìn)行對比。結(jié)合國家統(tǒng)計局年鑒中的全國財政收入與支出有關(guān)報表取得各年度營業(yè)稅及增值稅相關(guān)數(shù)據(jù),建立營改增改革前后地方財政收入變化數(shù)據(jù)模型,結(jié)合海外財政分權(quán)國家中央地方的收入分配關(guān)系與當(dāng)前我國中央及地方財政收入現(xiàn)狀,提出增值稅的中央與地方財政分配比例的的具體建議。最后文章建議將增值稅中央及地方分配比例改為40:60,并進(jìn)一步對中央與地方的財政關(guān)系進(jìn)行重構(gòu),建立起符合市場經(jīng)濟(jì)的現(xiàn)代公共財政體系。
[Abstract]:After the reform, VAT, as a share of tax revenue, was distributed in the central and local finance by the fifth five year plan. The document states that there is a transitional period of two to three years for the policy. However, the local governments have different views on this new set of VAT distribution ratios, which are being implemented in practice. These problems are also the hidden difficulties in the reform of business tax and value-added tax, and may also be the key to the implementation of the reform of the tax system. It is very necessary to study the distribution ratio of value-added tax after the increase of camp reform theoretically. Firstly, this paper gives a specific explanation of the background of the reform of camp reform and the purpose of the reform. Methods and related achievements are expounded. Then, the theory of central and local fiscal allocation ratio is studied. The article focuses on the core ideas of fiscal revenue data comparison before and after the reform, and literature research method. Data analysis and other methods, after the reform of the camp reform. The differences between central and local fiscal revenue are compared. The relevant data of sales tax and value-added tax are obtained according to the related statements of national fiscal revenue and expenditure in the yearbook of the National Bureau of Statistics. This paper establishes the data model of the changes of local fiscal revenue before and after the reform of camp reform, and combines the income distribution relationship between the central and local governments of the countries with overseas fiscal decentralization and the current situation of the central and local fiscal revenue in our country. Finally, the paper suggests that the ratio of central and local distribution of VAT should be changed to 40: 60. Furthermore, it reconstructs the financial relationship between the central government and the local government and sets up a modern public finance system in line with the market economy.
【學(xué)位授予單位】：深圳大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42

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本文編號：1481450