本文關(guān)鍵詞： 民族自治地方 地方稅 稅收管理權(quán)限配置 權(quán)限下放　出處：《內(nèi)蒙古大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：近來年,地稅部門在服務(wù)地方經(jīng)濟(jì)、促進(jìn)社會(huì)發(fā)展的進(jìn)程中認(rèn)真貫徹稅收法律法規(guī),為地方經(jīng)濟(jì)發(fā)展獻(xiàn)計(jì)獻(xiàn)策、保駕護(hù)航發(fā)揮了重要作用。但是,在稅制改革日益深化、分稅制矛盾日漸突出的今天,除了一些地方小稅種(如城建稅、車船稅、印花稅)之外,曾經(jīng)作用較大的地方稅種改革面臨諸多困難。例如：營(yíng)業(yè)稅已面臨全面轉(zhuǎn)型增值稅現(xiàn)狀,企業(yè)所得稅幾乎沒有改革余地,個(gè)人所得稅征管難度過大、資源稅改革受政策影響停滯不前,房地產(chǎn)稅收體系尚未健全。在多種因素作用下,民族區(qū)域自治地方在招商引資方面越來越不能與東南沿海發(fā)達(dá)地區(qū)相抗衡,甚至在和中部較發(fā)達(dá)地區(qū)的競(jìng)爭(zhēng)中也無半點(diǎn)優(yōu)勢(shì)。這不僅是因?yàn)槎愂諆?yōu)惠政策對(duì)民族區(qū)域自治地方的傾斜力度不夠,最重要的原因是民族區(qū)域自治地方稅收管理權(quán)限不能充分下放,招商引資過程中軟環(huán)境的諸多政策性障礙不能得到很好的化解。由于現(xiàn)實(shí)中還存在著一些制度障礙,使得我國(guó)民族自治地方缺乏一些行政自治權(quán),這其中就包括稅收管理自治權(quán)。應(yīng)該適時(shí)改革財(cái)稅體制,授予民族自治地方適當(dāng)?shù)亩愂樟⒎?quán),明確民族自治地方稅收管轄權(quán),保障民族自治地方稅收收益權(quán),賦予民族區(qū)域自治地方一定的稅收減免權(quán)。 本文以現(xiàn)行地方稅制為切入點(diǎn),通過對(duì)地方稅收管理權(quán)限的概念、內(nèi)涵及分類進(jìn)行總體定義,結(jié)合我國(guó)現(xiàn)行稅制的歷史沿革和內(nèi)蒙古地方稅制變遷的歷史脈絡(luò)與基本趨勢(shì),詳細(xì)分析了目前我國(guó)民族區(qū)域自治地方稅收管理權(quán)限配置現(xiàn)狀及存在的問題。同時(shí),通過借鑒國(guó)外稅收管理權(quán)限配置的先進(jìn)經(jīng)驗(yàn),試圖對(duì)我國(guó)民族區(qū)域自治地方稅收管理權(quán)限配置存在問題進(jìn)行分析,從完善立法、健全制度、明確權(quán)屬、保障收益等四方面提出四點(diǎn)促進(jìn)我國(guó)民族區(qū)域自治地方稅收管理權(quán)限下放的政策建議,希望能夠結(jié)合多年的基層稅務(wù)工作經(jīng)驗(yàn),在新一輪稅制改革全面啟動(dòng)之時(shí),為構(gòu)建科學(xué)完善的地方稅收體系做出一些貢獻(xiàn)。
[Abstract]:In recent years, in the process of serving the local economy and promoting social development, local tax departments have conscientiously implemented tax laws and regulations, offered suggestions for local economic development, and played an important role in safeguarding local economy. However, the tax system reform has deepened day by day. With the increasing contradiction of the tax distribution system, in addition to some local small taxes (such as urban construction tax, vehicle and vessel tax, stamp duty), For example, business tax has faced a comprehensive transformation of the status quo of value-added tax, enterprise income tax has little room for reform, and personal income tax collection is difficult to overcome. The reform of resource tax is affected by the policy and the tax system of real estate has not been improved. Under the influence of many factors, the autonomous areas of ethnic minority regions are increasingly unable to compete with the developed areas along the southeast coast in terms of attracting investment. Even in the competition with the more developed regions in the central region, there is no advantage at all. This is not only because the preferential tax policy does not give enough weight to the autonomous areas of the ethnic minority regions. The most important reason is that the tax administrative authority in the autonomous areas of ethnic minority areas cannot be fully decentralized, and many policy obstacles in the soft environment in the process of attracting investment can not be resolved very well. As there are still some institutional obstacles in reality, This makes our national autonomous areas lack some administrative autonomy, which includes the autonomy of tax administration. We should reform the fiscal and taxation system at the right time, grant appropriate tax legislative power to ethnic autonomous areas, and clarify the tax jurisdiction of national autonomous areas. To guarantee the right of tax revenue in ethnic autonomous areas and to grant certain tax relief to autonomous areas of ethnic groups. This article takes the current local tax system as the breakthrough point, through the concept, the connotation and the classification of the local tax administration authority carries on the general definition, unifies our country present tax system historical evolution and the Inner Mongolia local tax system vicissitude historical vein and the basic tendency. This paper analyzes in detail the present situation and existing problems in the allocation of tax administrative authority in the autonomous areas of ethnic regions in China. Meanwhile, by using the advanced experience of foreign tax administration authority allocation for reference, This paper attempts to analyze the problems existing in the allocation of tax administration authority in the autonomous areas of ethnic minority areas, from the aspects of perfecting the legislation, perfecting the system, defining the ownership, Four aspects, such as ensuring income, put forward four policy proposals to promote the devolution of tax administration authority in autonomous areas of ethnic regions in China. It is hoped that the new round of tax system reform will be launched in an all-round way, in the light of many years of grass-roots tax work experience. To build a scientific and sound local tax system to make some contributions.
【學(xué)位授予單位】：內(nèi)蒙古大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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