發(fā)布時(shí)間：2018-03-20 17:16

  本文選題：京津冀　切入點(diǎn)：協(xié)同發(fā)展　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：京津冀協(xié)同發(fā)展對于疏解北京的非首都功能,縮小區(qū)域經(jīng)濟(jì)差距,提高城市群的國際競爭力具有重要的戰(zhàn)略意義。隨著京津冀協(xié)同發(fā)展的全面推進(jìn),產(chǎn)業(yè)優(yōu)化升級、交通設(shè)施建設(shè)和生態(tài)環(huán)境治理等各方面都對財(cái)稅政策提出了更高的要求。一方面,三地的經(jīng)濟(jì)發(fā)展水平、稅收服務(wù)水平存在差異,區(qū)域內(nèi)稅收利益分配矛盾凸顯。另一方面,我國稅收征管法律體系還不完善。因此,建立科學(xué)合理的稅收征管體制,完善稅收利益分配機(jī)制,就顯得十分迫切和必要。而縱觀國內(nèi)外的區(qū)域經(jīng)濟(jì)發(fā)展,歐盟、美國等發(fā)達(dá)地區(qū)的信息化稅收征管已經(jīng)成熟,國內(nèi)的長三角和珠三角等區(qū)域稅收協(xié)同也較為完善。這都為京津冀協(xié)同發(fā)展的稅收征管提供參考依據(jù)。首先,本文以區(qū)域經(jīng)濟(jì)理論和稅收征管的內(nèi)涵為起點(diǎn),從歷史淵源、探索實(shí)踐和稅收規(guī)劃等三個(gè)角度梳理了京津冀協(xié)同發(fā)展的歷史沿革。其次,本文運(yùn)用大量的稅收數(shù)據(jù),對京津冀的稅收征管現(xiàn)狀進(jìn)行深入分析。分析結(jié)果表明,稅收分配制度不健全,區(qū)域內(nèi)稅源分布不均,實(shí)際的稅收征管標(biāo)準(zhǔn)存在差異,拉大了三地的稅收稅源背離度。最后,在借鑒國內(nèi)外區(qū)域經(jīng)濟(jì)稅收征管經(jīng)驗(yàn)的基礎(chǔ)上,提出了京津冀征管協(xié)同的優(yōu)化路徑。京津冀的稅收協(xié)同,不僅需要完善稅收征管法律體系,從稅收分配制度、稅收優(yōu)惠政策等方面進(jìn)行頂層設(shè)計(jì),還需要建立健全涉稅信息共享平臺、資質(zhì)互認(rèn)機(jī)制,促進(jìn)稅收征管的信息化和現(xiàn)代化。在稅收分享建議方面,筆者提出非污染工業(yè)或企業(yè)實(shí)行4:4:2的稅收分配,污染工業(yè)或企業(yè)實(shí)行4:4:1:1的稅收分配,從而使遷移企業(yè)的稅收能夠在遷出地、遷入地、企業(yè)發(fā)展和環(huán)境治理方面得到共享,促進(jìn)京津冀地區(qū)可持續(xù)發(fā)展。
[Abstract]:The coordinated development of Beijing-Tianjin-Hebei is of great strategic significance to unblock the non-capital functions of Beijing, narrow the regional economic gap and improve the international competitiveness of urban agglomeration. With the overall development of Beijing-Tianjin-Hebei coordination, the industry is optimized and upgraded. On the one hand, the level of economic development and the level of tax services of the three places are different, and the contradiction of the distribution of tax benefits within the region is prominent. Therefore, it is very urgent and necessary to establish a scientific and reasonable tax collection and management system and perfect the tax benefit distribution mechanism. The information-based tax collection and management in developed areas such as the United States has matured, and the domestic tax coordination between the Yangtze River Delta and the Pearl River Delta is relatively perfect. This provides a reference basis for the tax collection and management of the Beijing-Tianjin-Hebei cooperative development. First of all, Based on the theory of regional economy and the connotation of tax collection and management, this paper combs the historical evolution of Beijing-Tianjin-Hebei cooperative development from the three angles of historical origin, exploration practice and tax planning. Secondly, this paper uses a large amount of tax data. The present situation of tax collection and management in Beijing-Tianjin-Hebei is deeply analyzed. The results show that the tax distribution system is not perfect, the distribution of tax sources is uneven, and the actual standards of tax collection and management are different, which increases the deviation degree of tax sources in the three places. Based on the experience of domestic and foreign regional economic tax collection and management, this paper puts forward the optimized path of Beijing, Tianjin and Hebei tax collection and management coordination, which not only needs to improve the tax collection and management legal system, but also from the tax distribution system. For the top level design of tax preferential policies and so on, we also need to establish and improve the tax information sharing platform, the mutual recognition mechanism of qualifications, and promote the informationization and modernization of tax collection and management. The author suggests that non-polluting industries or enterprises should be distributed by 4: 4: 2, and polluting industries or enterprises by 4: 4: 1: 1, so that the tax revenue of migrating enterprises can be shared in terms of relocation, relocation, enterprise development and environmental management. To promote the sustainable development of Beijing, Tianjin and Hebei regions.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(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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