本文選題：世界稅改趨勢 + 我國稅制改革��； 參考：《吉林財經大學》2014年碩士論文

【摘要】：金融危機后世界各國紛紛進行或醞釀了本國的稅制改革。各國為什么要進行稅制改革？稅制改革要解決什么問題？世界稅制改革的趨勢是什么？有哪些可供借鑒的經驗與吸取的教訓？我國現(xiàn)行稅制結構既同國際稅制結構格局迥然相異，也會造成與當前的國內外經濟形勢沖突迭起。在我國經濟越來越融入到世界經濟的今天，順應世界稅制改革的趨勢來完善我國稅制是大勢所趨。本文分析了金融危機之后世界稅制改革呈現(xiàn)的新趨勢。具體來說，發(fā)達國家的稅制結構仍以所得稅為主體但對流轉稅更加依賴、社會保障稅（費）比重上升、環(huán)境稅和銀行稅受到廣泛重視；發(fā)展中國家仍以流轉稅為主但所得稅比重上升、開征金融交易稅。從趨勢上來看，發(fā)達國家和發(fā)展中國家所得稅和流轉稅搭配更加合理，稅制結構更加優(yōu)化。稅制改革使各國的稅收收入增加、對投資的促進作用尤為顯著、納稅成本降低、產業(yè)結構升級、中低收入者稅負減輕。但同時稅制改革也出現(xiàn)了一些負面問題，對改革寄予了過高期望，但實際上部分減稅政策并未收到預期效果。如提高增值稅稅率對消費增長有所抑制、提高所得稅最高邊際稅率對納稅人行為產生扭曲、政治風險加大等。稅制改革所取得的成果還得益于各國對稅收管理極為重視、區(qū)域和國際稅收協(xié)調與合作進一步加深。 全文由五章構成。第一章是引言，包括研究背景及意義、文獻綜述、文章內容與研究方法和本文的創(chuàng)新與不足。正文部分分為四章。 第二章是世界范圍內稅制改革的理論分析。首先考察了世界稅制改革的背景和理論依據，這是各國為什么要進行稅制改革的原因。背景主要從經濟背景、社會背景和稅制本身需要完善等方面加以考察，，理論依據主要有新國家干預理論、內生增長理論、引入公平的最優(yōu)稅收理論、托賓q理論和金融穩(wěn)定公共產品理論。 第三章是對世界范圍內稅制改革趨勢分析。分別介紹了發(fā)達國家和發(fā)展中國家的稅制改革趨勢，其中發(fā)達國家中以美國、歐盟和日本的稅制改革為例,發(fā)展中國家選取了金磚國家，在分別介紹的基礎上總結出共性。接著探討了稅制改革帶來的成效和問題，最后總結了世界稅制改革可供吸取的經驗和教訓。 第四章是對我國稅制改革總體趨勢的分析。首先對我國現(xiàn)行稅制改革的背景進行了分析，主要是從經濟和社會背景來考慮。其次指出了我國現(xiàn)行稅制存在的主要問題。再次探討了我國進一步稅制改革的理論依據。最后闡述了我國稅制改革的總體趨勢。 第五章給出了順應世界稅改趨勢下完善我國稅制的具體建議。這一章首先提出了完善稅制結構框架的建議，主要在逐步提高直接稅比重、直接稅中提高個人所得稅比重、間接稅中提高消費稅比重給出了具體建議。然后是針對主要稅種的改革建議，涉及是增值稅、消費稅、個人所得稅和資源稅和房地產稅。最后是關于配套改革的建議。 在分析方法上，采用的方法主要有比較分析法、實證分析法和模擬分析法。本文借鑒了理性預期理論、托賓q理論，采用動態(tài)分析法和投入產出分析法，結合實際數據來考察稅制改革對消費和投資的影響以及對物價產生的效應。
[Abstract]:After the financial crisis, countries in the world have carried out or brewed their own tax reform. Why do countries carry out tax reform? What are the problems that the tax reform should solve? What is the trend of the reform of the world tax system? What are the lessons for reference and lessons learned? The current structure of tax system in China is very different from the structure of the international tax system, It will also cause the conflict with the current economic situation at home and abroad. As China's economy becomes more and more integrated into the world economy, it is the general trend to comply with the trend of the world tax reform to perfect our tax system. This paper analyzes the new trend of the tax reform in the world after the financial crisis. In particular, the tax structure of the developed countries is still in the case of the developed countries. The income tax is the main body but the convective tax is more dependent, the proportion of the social security tax (fee) is rising, the environmental tax and the bank tax are widely paid attention. The developing countries still take the transfer tax as the main but the income tax proportion is rising, and the financial transaction tax is levying. In the trend of view, the combination of the developed country and the national income tax and the transfer tax is more reasonable and the tax system is more reasonable. The structure is more optimized. The tax reform makes the tax revenue of all countries increase, the promotion effect on investment is particularly significant, the tax cost is reduced, the industrial structure is upgraded, and the tax burden of the middle and low income people is relieved. At the same time, there are some negative problems in the reform of the tax system, which have given a high expectation to the reform, but in fact some of the tax reduction policies have not received the expected effect. For example, increasing the tax rate of VAT has restrained the growth of consumption, increasing the maximum marginal tax rate of income tax on the behavior of taxpayers and increasing the political risk. The achievements of the tax reform also benefit from the great importance of the tax management in various countries, and the deepening of regional and international tax coordination and cooperation.
The full text is composed of five chapters. The first chapter is the introduction, including the background and significance of the research, the literature review, the contents and methods of the article and the innovation and deficiency of this article. The text is divided into four chapters.
The second chapter is the theoretical analysis of the tax reform in the world. First, it examines the background and theoretical basis of the reform of the tax system in the world. This is the reason why countries want to reform the tax system. The background is mainly from the economic background, the social background and the need to improve the tax system itself, and the theory is based on the new state intervention theory. The endogenous growth theory introduces the fair optimal taxation theory, Tobin Q theory and financial stability public goods theory.
The third chapter is an analysis of the trend of tax reform in the world. It introduces the trend of tax reform in developed and developing countries respectively. Among the developed countries, the tax system reform of the United States, the EU and Japan is taken as an example. The developing countries have selected the BRICs countries on the basis of the introduction. Then the tax system reform is discussed. Finally, it summarizes the lessons and lessons learned from the world tax reform.
The fourth chapter is an analysis of the general trend of China's tax reform. First, the background of the current tax system reform in China is analyzed, mainly from the economic and social background. Secondly, the main problems in the current tax system in China are pointed out. The theoretical basis of our country's further tax system reform is discussed again. Finally, the reform of our tax system is expounded. The general trend of leather.
The fifth chapter gives the concrete suggestions to improve the tax system of China under the trend of the world tax reform. This chapter first puts forward suggestions to improve the structure of the tax system, mainly in the gradual increase of the proportion of the direct tax, the increase of the proportion of individual income tax in direct tax, the increase of the proportion of the consumption tax in the indirect tax. Then, it is aimed at the main taxes. The reform proposals include value-added tax, consumption tax, personal income tax, resource tax and real estate tax. Finally, suggestions on supporting reforms are put forward.
In the analysis method, the methods used mainly include comparative analysis, empirical analysis and simulation analysis. This paper uses the rational expectation theory, Tobin Q theory, uses dynamic analysis method and input-output analysis method, and combines actual data to investigate the impact of tax reform on consumption and investment and the effects on prices.
【學位授予單位】：吉林財經大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F811.4;F812.42

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