本文選題：“營(yíng)改增” + 地方主體稅�。� 參考：《蘇州大學(xué)》2016年碩士論文

【摘要】：財(cái)政是國(guó)家治理的重要組成部分,一國(guó)財(cái)稅體制的科學(xué)性體現(xiàn)在其能否維護(hù)市場(chǎng)統(tǒng)一、優(yōu)化資源配置、實(shí)現(xiàn)國(guó)家長(zhǎng)治久安。自1994年分稅制改革以來,我國(guó)財(cái)稅體制一直不斷完善,逐漸形成了現(xiàn)行的財(cái)稅體制,但體制的不斷完善并不能完全適應(yīng)經(jīng)濟(jì)發(fā)展“轉(zhuǎn)方式、調(diào)結(jié)構(gòu)、促升級(jí)”的現(xiàn)實(shí)需要�！渡罨�(cái)稅體制改革總體方案》明確提出完善稅制改革的重點(diǎn)鎖定增值稅、消費(fèi)稅、環(huán)境保護(hù)稅、資源稅、個(gè)人所得稅、房產(chǎn)稅六大稅種,消費(fèi)稅改革是其中之一。一直以來,消費(fèi)稅都是充當(dāng)增值稅和營(yíng)業(yè)稅的補(bǔ)充,承擔(dān)組織財(cái)政收入、調(diào)節(jié)居民消費(fèi)行為、促進(jìn)社會(huì)公平、優(yōu)化產(chǎn)業(yè)結(jié)構(gòu)及保護(hù)環(huán)境的重要作用。隨著“營(yíng)改增”進(jìn)程加快,作為地方稅收入主要來源的營(yíng)業(yè)稅不斷減少,改革帶來的地方主體稅缺失問題成為完善地方稅系工作中亟待解決的一大難題。文章基于“營(yíng)改增”對(duì)地方稅制產(chǎn)生的影響及在消費(fèi)稅改革的倒逼這種背景的論述,對(duì)消費(fèi)稅成為地方主體稅可行性進(jìn)行了系統(tǒng)地理論和實(shí)證分析,提出現(xiàn)行消費(fèi)稅改革成為地方主體稅所遵循的改革原則和方向,并就現(xiàn)行消費(fèi)稅存在的問題及改革定位提出對(duì)應(yīng)措施。通過分析消費(fèi)稅與地方稅制改革結(jié)合所要求的功能定位來確定改革方向,以消費(fèi)稅改為地方主體稅為中心點(diǎn),把改革的重點(diǎn)放在提升收入效應(yīng)上,也兼顧消費(fèi)稅的調(diào)節(jié)效應(yīng),最后結(jié)合現(xiàn)實(shí)給出具體的改革建議。
[Abstract]:Finance is an important part of national governance. The scientific nature of a country's fiscal and taxation system lies in whether it can maintain the unity of the market, optimize the allocation of resources, and realize the long-term stability of the country. Since the reform of the tax distribution system in 1994, China's fiscal and taxation system has been continuously improved, and gradually formed the current fiscal and tax system, but the continuous improvement of the system can not fully adapt to the economic development "change mode, adjust the structure," The General Plan for deepening the Reform of the Fiscal and tax system clearly proposes that the focus of the reform of the tax system is to focus on six categories of taxes, namely, value-added tax, consumption tax, environmental protection tax, resource tax, personal income tax, and real estate tax. Consumption tax reform is one of them. All along, consumption tax is the supplement of value-added tax and business tax, which plays an important role in organizing financial revenue, regulating residents' consumption behavior, promoting social equity, optimizing industrial structure and protecting environment. With the acceleration of the process of "business reform and increase", the business tax, which is the main source of local tax revenue, is decreasing. The lack of local subject tax caused by the reform has become a major problem to be solved in perfecting the local tax department. Based on the discussion of the influence of "business reform and increase" on the local tax system and the background of the consumption tax reform, this paper makes a systematic theoretical and empirical analysis on the feasibility of the consumption tax becoming the local main body tax. This paper puts forward the reform principle and direction of the current consumption tax reform as a local subject tax, and puts forward corresponding measures for the problems existing in the current consumption tax and its reform orientation. By analyzing the functional orientation of the combination of consumption tax and local tax system reform to determine the direction of the reform, taking the consumption tax as the central point, focusing on raising the income effect and taking into account the adjustment effect of the consumption tax. Finally, concrete reform suggestions are given in combination with reality.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F812.42

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