本文選題：主體稅種 + 地方稅體系　； 參考：《中央財(cái)經(jīng)大學(xué)》2015年博士論文

【摘要】：在分稅制財(cái)政管理體制形成后,完善地方稅體系一直是我國(guó)財(cái)政理論界探討的重點(diǎn)。隨著“營(yíng)改增”的推進(jìn),我國(guó)地方主體稅種將缺失。這是我國(guó)地方稅體系改革面臨的新情況。同時(shí)黨的十八屆三中全會(huì)中將財(cái)稅體制改革賦予了“國(guó)家治理的基礎(chǔ)和重要支柱”的戰(zhàn)略定位。這給我國(guó)地方稅體系改革提出了新要求。本選題的目的是通過理論與實(shí)證相結(jié)合的研究,尋求新形勢(shì)下地方稅體系改革的有效途徑與對(duì)策。基于全面的文獻(xiàn)調(diào)查、理論基礎(chǔ)闡述以及相關(guān)實(shí)踐進(jìn)展分析,形成本選題的研究基礎(chǔ),并明確了五個(gè)方面主要的研究任務(wù):理論基礎(chǔ)研究、國(guó)內(nèi)外地方稅體系理論研究、國(guó)內(nèi)外地方稅制實(shí)踐研究、選擇地方主體稅種、提出完善地方稅體系的對(duì)策。研究發(fā)現(xiàn):一是地方稅體系改革的突破口在于培育適合的地方主體稅種。二是地方主體稅種的培育由客觀的經(jīng)濟(jì)發(fā)展環(huán)境、主觀的宏觀調(diào)控目標(biāo)和地方稅收征管水平三者共同決定的。三是在國(guó)家治理體系構(gòu)架下進(jìn)行地方稅體系改革,需要充分考慮地方稅種之間的互補(bǔ)性以及地方稅制與其他制度之間的協(xié)調(diào)性。對(duì)于地方主體稅種的選擇,本研究是利用結(jié)構(gòu)解釋模型(ISM)來分析影響地方稅收增長(zhǎng)的因素,得出:一是地方稅收增長(zhǎng)的深層影響因素是地方工業(yè)增加值和地方第三產(chǎn)業(yè)增加值。基于深層影響因素的性質(zhì),企業(yè)所得稅成為省級(jí)主體稅種是可行的也是必然的。二是地方稅收增長(zhǎng)的中層影響因素是地方經(jīng)濟(jì)增長(zhǎng)和地方居民消費(fèi)能力。基于稅種屬性和完善地方稅體系的要求,個(gè)人所得稅和房產(chǎn)稅能夠成為市(縣)級(jí)主體稅種。三是消費(fèi)稅是中層影響因素,但當(dāng)前的消費(fèi)稅不宜作為地方主體稅種。同時(shí)為了宏觀調(diào)控的目標(biāo),可以在零售環(huán)節(jié)開征銷售稅并作為省級(jí)主體稅種。最終本研究選擇以企業(yè)所得稅和銷售稅為省級(jí)主體稅種、以個(gè)人所得稅和房產(chǎn)稅為市(縣)級(jí)主體稅種。本研究的主要內(nèi)容由六部分八章組成:本文的第一部分由第一章、第二章和第三章組成,為理論準(zhǔn)備部分。這一部分的主要內(nèi)容是闡述了地方稅體系改革的背景意義、國(guó)內(nèi)外相關(guān)研究情況以及地方稅體系的理論分析三個(gè)方面的內(nèi)容。第二部分是對(duì)地方稅體系在我國(guó)的實(shí)踐情況進(jìn)行梳理和分析。內(nèi)容包括:(1)我國(guó)地方稅體系的實(shí)施現(xiàn)狀分析,并提出存在的問題;(2)對(duì)我國(guó)地方稅體系的功能定位和實(shí)現(xiàn)機(jī)制的分析,提出了我國(guó)地方稅體系改革的方向。第三部分是國(guó)外經(jīng)驗(yàn)借鑒。本研究選擇了美國(guó)、日本和德國(guó),并分別在地方稅制管理體系、地方稅征管體系和地方稅制結(jié)構(gòu)三個(gè)方面進(jìn)行闡述。根據(jù)這三個(gè)國(guó)家的比較分析,得出對(duì)我國(guó)地方稅體系改革的啟示:一是稅權(quán)劃分應(yīng)該考慮國(guó)家政治體制結(jié)構(gòu)和法制化進(jìn)程,還要考慮中央主導(dǎo)和地方分權(quán)分別在本國(guó)的適應(yīng)程度。二是科學(xué)合理的設(shè)計(jì)地方稅結(jié)構(gòu)是核心,主體稅種與輔助稅種要相互協(xié)調(diào)相互補(bǔ)充。三是在完善稅收征管體系時(shí),要注重稅務(wù)監(jiān)督和稽查。第四部分是研究主體稅種的選擇問題。地方稅體系的完善,首先要解決地方財(cái)政收支缺口較大的問題,其次才是經(jīng)濟(jì)調(diào)控職能和分配職能。因而本文選取了影響地方稅收增長(zhǎng)的因素,應(yīng)用ism來分析因素之間的關(guān)系,最終得出了因素之間的結(jié)構(gòu)解釋圖。根據(jù)結(jié)構(gòu)解釋圖得出影響因素的層次性,從而將可選為地方主體稅種的范圍縮小。再結(jié)合稅種的屬性和地方稅體系改革的要求,分析后提出:選擇企業(yè)所得稅和開征銷售稅一起作為省級(jí)地方主體稅種,選擇個(gè)人所得稅和房產(chǎn)稅作為市(縣)級(jí)主體稅種。第五部分是設(shè)計(jì)地方稅體系改革方案。本文從地方稅權(quán)、地方稅制結(jié)構(gòu)和地方稅收征管三個(gè)方面進(jìn)行探索,最終得出了完善地方稅體系的途徑。一是地方稅權(quán)方面:中央稅與共享稅仍維持現(xiàn)狀,全部由中央集中立法;對(duì)全國(guó)統(tǒng)一實(shí)行的地方主體稅種進(jìn)行適度分權(quán);允許省級(jí)政府獨(dú)立開征部分獨(dú)具地方特色的地方稅種。二是地方稅制結(jié)構(gòu)方面:改革資源稅、開征環(huán)境稅、改革城市維護(hù)建設(shè)稅、簡(jiǎn)化土地增值稅等。三是在地方稅收征管方面:要建立與地方稅體系改革相適應(yīng)的征管機(jī)制和稅收服務(wù)。第六部分是在上述分析和研究的基礎(chǔ)上提出地方稅體系改革的相關(guān)配套政策建議。其中包括:稅收法律體系、地方非稅收入和財(cái)政轉(zhuǎn)移支付制度。本文提出了相應(yīng)的完善途徑。一是稅收法律方面,需要制定《稅收基本法》。二是地方非稅收入方面,需要取締各種不合理的收費(fèi)、基金;同時(shí)對(duì)需要保留的收費(fèi)項(xiàng)目,通過法律予以規(guī)范,使收費(fèi)真正成為政府財(cái)政收入的一種補(bǔ)充;使經(jīng)營(yíng)性的事業(yè)收費(fèi)轉(zhuǎn)向市場(chǎng),轉(zhuǎn)變政府職能。三是財(cái)政轉(zhuǎn)移支付制度方面,要科學(xué)劃分中央與地方政府的事權(quán)范圍;優(yōu)化財(cái)政轉(zhuǎn)移支付結(jié)構(gòu);積極探索和建立橫向財(cái)政轉(zhuǎn)移支付模式;加強(qiáng)對(duì)轉(zhuǎn)移支付資金的管理。本研究主要?jiǎng)?chuàng)新點(diǎn)有:(1)用國(guó)家治理理論來分析稅權(quán)劃分問題。用公共品的層次性來作為稅權(quán)劃分的基礎(chǔ),這只體現(xiàn)了稅權(quán)劃分的經(jīng)濟(jì)屬性。而稅權(quán)劃分本身也是政治體制的產(chǎn)物,所以本文用國(guó)家治理理論來對(duì)稅權(quán)劃分進(jìn)行了分析。這是對(duì)稅權(quán)劃分本質(zhì)的回歸,也豐富了財(cái)政理論分析。同時(shí)這也有利于促進(jìn)地方稅體系改革與地方政府職能轉(zhuǎn)變的同步性。(2)用利益相關(guān)者理論來分析地方稅征管問題。這是一個(gè)新視角,是對(duì)已有研究的擴(kuò)展,為完善地方稅征管提供了一個(gè)新思路。在利益相關(guān)者理論框架下,需要去分析不同類型的利益相關(guān)者的需求,進(jìn)而提出有針對(duì)性的完善地方稅征管體系的方案。(3)用結(jié)構(gòu)解釋模型(ISM)來分析主體稅種選擇的問題。主體稅種的選擇不能僅依賴于上述原則,還應(yīng)該更多的考慮其影響因素。本文用結(jié)構(gòu)解釋模型來分析影響因素的層次性,進(jìn)而為主體稅種選擇指明了思路和方向。這是將系統(tǒng)工程理論運(yùn)用于財(cái)政學(xué)的一次嘗試,有助于厘清影響主體稅種選擇因素的層次和結(jié)構(gòu)關(guān)系,為主體稅種選擇問題研究提供了一個(gè)新思路。本文存在的不足是:首先,本文重點(diǎn)是如何選取地方主體稅種的問題,而對(duì)地方稅體系改革中的其他問題探究不深入。如中央和地方職能劃分問題。其次,本文采用ISM時(shí),是通過對(duì)相關(guān)理論的的總結(jié),而形成最初的要素關(guān)系。若是能夠加以數(shù)據(jù)分析,則更具有說服力。再次,本文基于國(guó)外地方稅體系所得出的稅制設(shè)計(jì)。其在我國(guó)具體實(shí)施的要求與條件能否實(shí)現(xiàn),還需要實(shí)踐與研究的進(jìn)一步驗(yàn)證。最后本文最后提出的對(duì)策,只是針對(duì)局部問題,而且其在實(shí)踐中的成效如何。還有待進(jìn)一步實(shí)踐檢驗(yàn)與研究分析。論文進(jìn)一步研究方向:(1)最優(yōu)財(cái)產(chǎn)稅。從最優(yōu)稅制理論的內(nèi)容來看,只涉及最優(yōu)所得稅理論和最優(yōu)商品稅理論。隨著經(jīng)濟(jì)社會(huì)的不斷發(fā)展,財(cái)產(chǎn)稅的地位已經(jīng)極大的提高。而且許多國(guó)家將財(cái)產(chǎn)稅作為地方主體稅種,可見對(duì)最優(yōu)財(cái)產(chǎn)稅的研究是十分必要的。因而在研究最優(yōu)財(cái)產(chǎn)稅時(shí),可以從這幾個(gè)角度來研究:一是運(yùn)用微觀模型來研究財(cái)產(chǎn)稅的優(yōu)化路徑;二是用制度變遷來研究財(cái)產(chǎn)稅制。(2)稅種功能的定量比較分析。實(shí)際上,主體稅種與輔助稅種之間的功能比較問題,并沒有給出明確定量分析�？梢試L試對(duì)稅種功能的定量比較分析,從而更明確稅種的功能和傳導(dǎo)機(jī)制�？梢詮倪@兩個(gè)角度來考慮:一是運(yùn)用宏觀經(jīng)濟(jì)模型來進(jìn)行定量分析;二是用價(jià)格傳導(dǎo)機(jī)制進(jìn)行微觀分析。
[Abstract]:After the formation of the fiscal management system of the tax sharing system, improving the local tax system has always been the focus of our financial theorists. With the promotion of "camping and increasing", the local subject tax will be missing in our country. This is a new situation in the reform of the local tax system in China. At the same time, the reform of the fiscal and tax system in the party in the third Plenary Session of the 18th CPC Central Committee has given the country a "state". The aim of this topic is to seek the effective ways and Countermeasures of the reform of local tax system under the new situation. Based on the comprehensive literature survey, the theoretical basis and the related practice progress, the purpose of this topic is to combine theory with empirical research. Analysis, forming the research foundation of this topic, and clarifies the main research tasks in five aspects: theoretical basic research, the theoretical research of local and foreign local tax system, the study of local tax practice at home and abroad, the selection of local subject taxes, and the countermeasures to improve the local tax system. Two is the suitable local subject tax. The cultivation of the local subject tax is determined by the objective economic development environment, the subjective macro control target and the level of local tax collection and management. The three is to reform the local tax system under the framework of the national governance system. It is necessary to fully consider the complementarity between local taxes and the local tax system. This study uses structural interpretation model (ISM) to analyze the factors that affect local tax growth. The first is that the deep influence factors of local tax growth are the added value of local industry and the added value of the local third industry. Based on the nature of the deep influence factors, enterprises It is feasible and inevitable for the income tax to become the provincial main tax. Two, the middle level of local tax growth is the local economic growth and the local residents' consumption ability. Based on the tax attribute and the requirement of improving the local tax system, the individual income tax and the property tax can become the main tax species of the city (county) level. Three is the consumption tax is the middle level shadow. However, the current consumption tax should not be used as a local subject tax. At the same time, in order to achieve macro regulation and control, the sales tax can be levying in the retail sector and as a provincial subject tax. Finally, this study chooses the enterprise income tax and sales tax as the provincial main tax, and the individual income tax and the property tax as the main tax species in the city (county) level. The main content is composed of six parts and eight chapters: the first part of this article is made up of the first, second and third chapters. The main content of this part is to explain the background significance of the reform of the local tax system, the relevant research situation at home and abroad, and the content of the theoretical analysis of the local tax system in three aspects. The second part of this part is the content of the theoretical analysis of the local tax system. It is the analysis and analysis of the practice of local tax system in China. The contents include: (1) the analysis of the implementation of the local tax system in China, and the existing problems; (2) the analysis of the function orientation and the realization mechanism of the local tax system in China, and the direction of the reform of the local tax system in our country. The third part is the experience of foreign countries. This study selects the United States, Japan and Germany, and expounds the local tax management system, the local tax collection and management system and the local tax structure in three aspects. According to the comparison and analysis of the three countries, the enlightenment to the reform of the local tax system in China is drawn: first, the division of tax rights should take into account the political structure of the state and the legal system. Two is the scientific and reasonable design of the local tax structure is the core, the main tax and auxiliary tax should be coordinated and complementary to each other. The three is to improve the tax collection and management system, to pay attention to tax supervision and inspection. The fourth part is the choice of the subject tax. The improvement of local tax system, first of all, to solve the problem of the large gap in the local fiscal revenue and expenditure, then the economic regulation and distribution functions. Therefore, this paper selects the factors that affect the growth of local tax revenue, uses ISM to analyze the relationship between factors, and finally draws a structural explanation between the factors. In order to reduce the level of the sound factors, it will reduce the scope of the local subject tax, and then combine the properties of the tax species and the requirements of the reform of the local tax system. After the analysis, it is proposed to choose the enterprise income tax and levy the sales tax as the provincial main tax species, and choose the individual income tax and the property tax as the main tax species of the city (county) level. The fifth part is the main tax of the city (county). It is the design of the reform of the local tax system. This article explores the three aspects of local tax power, local tax structure and local tax collection and management, and finally draws the way to improve the local tax system. One is the local tax rights: the central tax and shared tax still maintain the status quo, all of the central legislation is centralized, and the local subject tax is carried out in the whole country. It allows the provincial government to separate the right of local tax. Two is the local tax structure of the local tax system: the reform of the resource tax, the Levy of environmental tax, the reform of the urban maintenance and construction tax, and the simplification of the land value-added tax. Three is the local tax collection and Management: the establishment of the collection and management mechanism to adapt to the reform of the local tax system. And tax service. The sixth part is on the basis of the above analysis and Research on the relevant supporting policy proposals for the reform of the local tax system, including: tax legal system, local non tax revenue and financial transfer payment system. This paper puts forward the corresponding improvement ways. One is the tax law, the tax basic law is more than. Two is In the area of local non tax revenue, it is necessary to eliminate all kinds of unreasonable charges and funds; at the same time, the charge items that need to be retained are regulated by law to make the charge a supplement to the government's financial income; to turn the operating fee to the market and to change the government's ability. Three is the scientific division of the financial transfer payment system. The central and local government's scope of affairs; optimize the structure of financial transfer payment; actively explore and establish horizontal financial transfer payment mode; strengthen the management of transfer payment. The main innovations of this study are as follows: (1) the analysis of tax right division with the theory of state governance. The division of tax right is also the product of the political system, so this paper analyzes the division of tax right by the state governance theory. This is the return to the nature of the division of tax right and the analysis of the financial theory. At the same time, it also helps to promote the reform of the local tax system and the transformation of the functions of the local government. Synchronism. (2) use the stakeholder theory to analyze the problem of local tax collection and management. This is a new perspective, an extension of the existing research, and a new idea for the improvement of local tax collection and management. In the framework of stakeholder theory, it is necessary to analyze the needs of different types of stakeholders, and then propose a targeted improvement of local tax. The scheme of the collection and management system. (3) the structure interpretation model (ISM) is used to analyze the problem of the choice of the subject tax. The choice of the subject tax should not only depend on the above principles, but also should consider its influence factors more. This paper uses the structure interpretation model to analyze the level of the influence factors, and then points out the idea and direction for the choice of the main tax species. The application of system engineering theory to an attempt in finance is helpful to clarify the level and structure of the factors of choice of the subject tax, and provide a new idea for the study of the choice of the subject tax. The shortcomings of this article are: first, the focus of this paper is how to select the subject tax of the ground, and the reform of the local tax system. Other problems in the study are not deeply explored, such as the division of central and local functions. Secondly, when ISM is adopted in this paper, the first factor relationship is formed through the summary of relevant theories. If it can be analyzed by data, it is more convincing. Thirdly, this paper is based on the tax system design of the foreign local tax system. The requirements and conditions for the implementation of the body need to be further verified by practice and research. Finally, the countermeasures are only aimed at local problems and how they are effective in practice. Further research is needed to be further tested and studied. (1) the optimal property tax. As a matter of fact, only the optimal income tax theory and the optimal commodity tax theory are involved. With the continuous development of the economy and society, the status of property tax has been greatly improved. Moreover, many countries take property tax as a local subject tax, so it is very necessary to study the optimal property tax. The first is to study the optimization path of property tax by using microscopic model; two is to use institutional change to study property tax system. (2) the quantitative comparison and analysis of tax function. In fact, the functional comparison between the main tax and the auxiliary tax does not give a definite quantitative analysis. In order to clarify the function and transmission mechanism of tax species, it can be considered from these two angles: one is to use the macroeconomic model to carry out quantitative analysis, and the two is to use the price transmission mechanism for micro analysis.
【學(xué)位授予單位】：中央財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2015
【分類號(hào)】：F812.42

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