【摘要】：黨的十八屆三中全會明確提出改革稅制的要求，中國新一輪財稅改革營改增已經在全國范圍內拉開帷幕，而下一步財稅改革還包括優(yōu)化政府收入結構與稅制結構、完成增值稅改革等多個方面。將營業(yè)稅改征增值稅，不僅是消除重復征稅、減輕企業(yè)稅負的需要，更是促進二、三產業(yè)更好融合發(fā)展的需要。營改增的順利推行影響政府收入結構的優(yōu)化，尤其是地方政府的收入結構，如何在營改增背景下優(yōu)化地方稅收入結構、完善地方稅體系成為當前迫切需要解決的問題。 我國當前的地方稅體系存在稅權有限、地方稅收入規(guī)模較小以及地方稅主體稅無差別等問題，營業(yè)稅改征增值稅勢必會對地方稅體系造成影響，使得地方稅體系存在的問題更加突出，因此，，地方稅體系的完善與營改增的順利進行息息相關。 本文主要采用文獻閱讀法和規(guī)范分析法。首先，通過閱讀大量文獻了解當前地方稅體系不完善之處以及營改增的進程，并總結歸納當前學術界針對營改增過程中所發(fā)現問題的解決對策。其次，采用規(guī)范分析方法對當前地方稅收入規(guī)模較小進行定量分析，以數據為基礎合理測算地方分享增值稅收入的比例，以保證地方政府在營改增過程中收入規(guī)�；静蛔�。 我國在1994年進行的分稅制的改革帶有較為強烈的對于傳統財政體制的依賴，這就使得在這次財稅體制改革基礎上產生的地方稅體系也只是初見形成，尚未固定成完整的形式，地方稅體系普遍存在著：地方稅稅權有限，地方稅主體稅種無差別，收入規(guī)模小、較大程度的地方收入依賴于非稅收入等問題。營改增以后，進一步削弱地方稅收入的規(guī)模，減少地方財政收入，影響地方政府推行營改增的積極性。改革前，營業(yè)稅作為地方稅主體稅種，稅收收入占地方稅收收入總額的三分之一左右，將營業(yè)稅改為作為共享稅的增值稅，雖然出臺的相關政策可以維持短期內地方稅收入規(guī)模不變，但無法為地方政府稅收收入提供長期、穩(wěn)定、可靠地制度保障；地方主體稅種的缺失也為培育地方主體稅種提出要求，地方稅體系迫切需要培育足以替代營業(yè)稅的主體稅種；營業(yè)稅的改革使得地方稅務機構的征管范圍縮小，地方稅務機構存在的合理性與必要性引發(fā)爭議。 地方稅體系在保障地方財政收入，維持地方政府正常進行方面發(fā)揮重大作用，在當前營改增的關鍵時期，應完善地方稅制度，優(yōu)化地方稅收入結構，充分調動地方政府推行營改增的積極性。
[Abstract]:The third Plenary session of the 18th CPC Central Committee explicitly put forward the requirement of reforming the tax system. A new round of fiscal and tax reform in China has already begun throughout the country, and the next fiscal and tax reform also includes optimizing the structure of government revenue and tax system. The completion of value-added tax reform and other aspects. Changing the business tax to value-added tax is not only the need to eliminate the repeated taxation and lighten the tax burden of enterprises, but also the need to promote the better integration and development of the secondary and tertiary industries. The smooth implementation of camp reform affects the optimization of government revenue structure, especially the income structure of local government. How to optimize the local tax revenue structure and improve the local tax system under the background of camp reform and increase has become an urgent problem to be solved. The current local tax system of our country has some problems, such as limited tax power, small scale of local tax revenue and no difference in local tax main body tax. The change of business tax to value added tax will inevitably affect the local tax system. Therefore, the perfection of the local tax system is closely related to the smooth development of the local tax system. This article mainly adopts the literature reading method and the normative analysis method. First of all, through reading a large number of documents to understand the current imperfect local tax system and the process of business reform, and summarize the current academic circles to solve the problems found in the process of camp reform and increase countermeasures. Secondly, quantitative analysis is carried out on the small scale of local tax revenue by using normative analysis method, and the proportion of local revenue sharing value added tax is calculated reasonably on the basis of data, so as to ensure that the income scale of local government is basically unchanged in the process of business reform and increase. The reform of the tax-sharing system carried out in our country in 1994 had a relatively strong dependence on the traditional fiscal system, which made the local tax system based on the reform of the fiscal and taxation system only first appeared and had not yet been fixed into a complete form. There are many problems in the local tax system: the local tax power is limited, the main tax types of the local tax are not different, the income scale is small, and the local income depends on the non-tax income to a large extent. The scale of local tax revenue will be further weakened and the local fiscal revenue will be reduced, which will affect the enthusiasm of local governments to carry out camp reform and increase. Before the reform, the business tax, as the main tax category of the local tax, accounted for about 1/3 of the total local tax revenue, so the business tax was changed into a value-added tax for the shared tax. Although the related policies can keep the scale of local tax revenue unchanged in the short term, it can not provide long-term, stable and reliable system guarantee for local government tax revenue. The lack of local main tax also requires the cultivation of local main tax, the local tax system urgently needs to cultivate enough to replace the business tax, the reform of business tax makes the scope of local tax collection and management narrow, The reasonableness and necessity of the existence of local tax authorities have aroused controversy. The local tax system plays an important role in safeguarding the local fiscal revenue and maintaining the normal operation of the local government. In the critical period of the current camp reform and increase, the local tax system should be perfected and the local tax revenue structure should be optimized. Fully mobilize the enthusiasm of local governments to carry out camp reform and increase.
【學位授予單位】：河北經貿大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42

【引證文獻】

相關期刊論文 前1條

1 李毅琳;;“營改增”后地方稅體系重構探析[J];民營科技;2015年10期

本文編號：2214189