本文關(guān)鍵詞： 稅收收入 稅源稅收收入與稅源背離度 稅收收入與稅源背離額　出處：《河北經(jīng)貿(mào)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：我國政府一直對社會公平問題高度重視。黨的十八大提出要建立有利于科學(xué)發(fā)展、社會公平、市場統(tǒng)一的稅收制度體系的重大戰(zhàn)略部署。(1)黨的十八屆三中全會做出重大決議:要推動經(jīng)濟(jì)更有效率、更加公平、更可持續(xù)發(fā)展。(2)習(xí)近平在《切實(shí)把思想統(tǒng)一到黨的十八屆三中全會精神上來》一文中指出:如果不能創(chuàng)造更加公平的社會環(huán)境,甚至導(dǎo)致更多的不公平,改革就失去了意義,也不可能持續(xù)。(3)“十三五”規(guī)劃明確提出:要縮小地區(qū)之間的收入差距,正確處理公平和效率的關(guān)系,規(guī)范初次分配,加大再分配調(diào)節(jié)力度,調(diào)整優(yōu)化國民收入分配格局,努力縮小全社會收入差距;要加快財稅體制改革,完善地方稅體系,深化國稅、地稅征管體制改革,完善稅收征管方式,提高稅收征管效能。(4)1994年,我國的分稅制改革明確劃分了中央稅、地方稅和中央地方共享稅。雖然分稅制財政管理體制改革促進(jìn)了經(jīng)濟(jì)發(fā)展和社會目標(biāo)的實(shí)現(xiàn),但是1994年的分稅制財政管理體制改革具有過渡性質(zhì),隨著社會主義市場經(jīng)濟(jì)的發(fā)展,分稅制改革逐漸暴露出一些問題,而且有些問題十分嚴(yán)重,已嚴(yán)重影響了社會的和諧和經(jīng)濟(jì)的可持續(xù)發(fā)展,尤其是稅收收入與稅源背離問題。目前,我國的稅收收入主要呈現(xiàn)出由中部地區(qū)向東部地區(qū)轉(zhuǎn)移、由經(jīng)濟(jì)欠發(fā)達(dá)地區(qū)向經(jīng)濟(jì)發(fā)達(dá)地區(qū)轉(zhuǎn)移的現(xiàn)象。稅收收入與稅源的背離有悖于社會公平,會激化地方政府之間關(guān)于稅收收入分配的矛盾,難以維持社會穩(wěn)定,不利于社會資源的優(yōu)化配置。稅收收入與稅源嚴(yán)重背離問題,已經(jīng)成為當(dāng)今社會亟待解決的問題之一。解決我國稅收收入與稅源背離問題,對于實(shí)現(xiàn)我國經(jīng)濟(jì)的快速、公平、可持續(xù)發(fā)展和實(shí)現(xiàn)社會的和諧穩(wěn)定發(fā)展具有十分重要的意義。本文主要分為六部分。第一部分介紹研究我國稅收收入與稅源背離問題的背景及意義、國內(nèi)外的相關(guān)文獻(xiàn)、研究內(nèi)容、研究方法及創(chuàng)新點(diǎn)與不足。第二部分是相關(guān)概念的界定和理論依據(jù)。本部分闡述了稅收收入、稅源、稅收收入與稅源背離度、稅收收入與稅源背離額的概念,界定了本文的研究范圍和對象。同時,本部分介紹了公共物品理論、財政分權(quán)理論、稅收分配理論、稅收競爭理論,為分析稅收收入與稅源背離的原因和影響提供了理論支撐。第三部分是文章的重點(diǎn)部分,這一部分采用實(shí)證分析的方法。首先,介紹稅收收入與稅源背離度、稅收收入與稅源背離額的計算方法;其次,從總體和區(qū)域范圍兩個角度分析了我國稅收收入與稅源背離的情況;最后,分析稅收收入與稅源的背離對地方政府提供公共物品、區(qū)域經(jīng)濟(jì)協(xié)調(diào)發(fā)展和稅收收入流出地區(qū)產(chǎn)業(yè)結(jié)構(gòu)升級的影響。第四部分分析了我國稅收收入與稅源背離問題產(chǎn)生的原因。本文從稅制設(shè)計不完善、增值稅的稅制特性、地方政府間稅收競爭、企業(yè)跨區(qū)域經(jīng)營四個方面分析了稅收收入與稅源的背離問題產(chǎn)生的原因。第五部分介紹了國外部分國家解決稅收收入與稅源背離問題采取的措施,通過分析美國、德國兩個國家解決稅收收入與稅源背離問題的政策措施,總結(jié)出可供我國借鑒的經(jīng)驗(yàn):一是完善的法律保障;二是稅收協(xié)調(diào)機(jī)制;三是完善的轉(zhuǎn)移支付制度。第六部分針對我國稅收收入與稅源背離問題提出相關(guān)的對策建議。包括要進(jìn)一步完善我國的稅收制度;建立地區(qū)間稅收協(xié)調(diào)機(jī)制;要進(jìn)一步完善我國的轉(zhuǎn)移支付制度。
[Abstract]:The Chinese government always attaches great importance to the issue of social fairness. The eighteen proposed to establish conducive to scientific development, social justice, a major strategic market a unified tax system system. (1) the party in the third Plenary Session of the 18th CPC Central Committee to make a major decision: to promote the economy more efficient, more equitable, more sustainable development (2). Xi Jinping in "practical ideas to the spirit of the party's the third Plenary Session of the 18th CPC Central Committee > the article pointed out: if you can not create a more equitable social environment, and even lead to more unfair, the reform will lose its significance, it is impossible to continue. (3) the" 13th Five-Year "plan clearly stated: to narrow the income gap between regions. Correctly handle the relationship between fairness and efficiency, regulate the initial distribution, intensify efforts to regulate the redistribution, adjust and optimize the distribution of national income, the whole society to narrow the income gap; to speed up the tax system Reform and perfect the local tax system, deepening tax, local tax collection system reform, improve tax collection, improve the tax collection efficiency. (4) in 1994, China's tax system reform clear division of the central tax, local tax and tax sharing. Although the central and local tax system in the financial management system reform to promote the economic development and the social target, but the 1994 tax sharing system reform with the nature of the transition, with the development of socialist market economy, reform of the tax system gradually exposed some problems, and some serious problems, has seriously affected the sustainable development of social harmony and economic, especially from tax revenues and tax sources. Currently, I China's tax revenue mainly presents the transfer from the central region to the eastern region, transfer from underdeveloped areas to developed areas. The phenomenon of tax revenue and tax From contrary to social justice, will intensify on tax income distribution contradictions between the local government, it is difficult to maintain social stability, is not conducive to the optimal allocation of social resources. The sources of tax revenue and a serious departure from the problem, has become one of the urgent problems in today's society. To solve China's tax revenue and tax revenue from the issue, for the realization of China's economy fast, fair, has very important significance to the sustainable development and the harmonious and stable development of society. This paper is divided into six parts. The first part introduces the background and significance of the research on China's tax revenue and tax from the issue, related literature at home and abroad, research contents, research methods and innovations and shortcomings. The second part is the definition of related concepts and theoretical basis. This part of the tax revenue, tax revenue, tax revenue and tax deviation, tax revenue and tax back from the amount of probability Read, and define the scope of the study object of this paper. At the same time, this part introduces the theory of public goods, the theory of fiscal decentralization, tax distribution theory, tax competition theory, providing a theoretical support for the analysis of causes and effects and sources of tax revenue from tax revenue. The third part is the key part of the article, this part uses the method of empirical analysis at first, the introduction of tax revenue and tax deviation, calculation method of tax revenue and tax amount of deviation; secondly, from two aspects of overall and regional analysis of the income and the tax revenue deviates from the situation of our country; finally, analysis of the gap between tax revenue and revenue to provide public goods to local governments, the coordinated development of regional economy and the tax revenue outflow and upgrading of regional industrial structure. The fourth part analyzes the reasons of China's tax revenue and tax from the issue. This paper from the tax system design is not perfect. The value of the tax system characteristic of tax, the tax competition between local governments and enterprises cross regional business four aspects analyzes the causes of problems from tax revenue and tax. The fifth part introduces some foreign countries to solve the problem of tax revenue and tax revenue from the measures taken by the analysis of the United States, Germany, two countries to solve the tax revenue and tax from the policies and measures, summed up the experience for our country: one is the perfect legal protection; two is the tax coordination mechanism; three is to improve the transfer payment system. The sixth part puts forward relevant countermeasures and suggestions for China's tax revenue and tax from problem. To further improve the tax system of our country; set up the mechanism of tax coordination between regions; to further improve the transfer payment system of our country.

【學(xué)位授予單位】：河北經(jīng)貿(mào)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：1534770