【摘要】：改革開(kāi)放以來(lái),隨著我國(guó)經(jīng)濟(jì)的迅速發(fā)展,財(cái)政收入也在不斷增長(zhǎng)。地方稅是我國(guó)地方財(cái)政收入的主要來(lái)源,不僅在調(diào)節(jié)地方經(jīng)濟(jì)發(fā)展中發(fā)揮作用,同時(shí)也參與地方經(jīng)濟(jì)的監(jiān)督管理活動(dòng)。1994年分稅制財(cái)政管理體制改革奠定了我國(guó)地方稅體系基本框架的基礎(chǔ),同時(shí)在促進(jìn)地方經(jīng)濟(jì)發(fā)展,明確中央和地方財(cái)政關(guān)系等方面取得成效�！盃I(yíng)改增”后,我國(guó)地方政府稅收收入結(jié)構(gòu)和原有的地方稅體系格局都產(chǎn)生了較大變化,因此,如何進(jìn)一步完善地方稅體系顯得尤為重要。本文以“營(yíng)改增”背景下我國(guó)的地方稅體系為研究對(duì)象。首先,梳理了國(guó)內(nèi)外相關(guān)研究成果,并進(jìn)一步對(duì)地方稅、地方稅體系及地方稅體系建設(shè)的理論依據(jù)進(jìn)行闡述,本文從財(cái)政分權(quán)理論、最優(yōu)課稅理論和公平課稅理論出發(fā)論述地方稅體系構(gòu)建的必要性,為完善我國(guó)地方稅體系奠定了理論基礎(chǔ)。其次,本文在詳細(xì)梳理我國(guó)稅收體系發(fā)展現(xiàn)狀的基礎(chǔ)上,通過(guò)詳實(shí)的數(shù)據(jù)分析了現(xiàn)行地方稅體系中存在的一些問(wèn)題,包括“營(yíng)改增”后地方稅體系主體稅種缺失、地方稅制設(shè)置不科學(xué)、地方稅功能弱化、地方缺乏稅收立法權(quán)和稅政管理權(quán)、地方政府財(cái)權(quán)事權(quán)失衡和地方稅收征管工作難度加大等,并充分借鑒國(guó)外發(fā)達(dá)國(guó)家在完善構(gòu)建地方稅體系方面的先進(jìn)經(jīng)驗(yàn)。最后,針對(duì)我國(guó)目前地方稅體系面臨的困境,提出可以從完善稅收法律法規(guī)、健全地方稅費(fèi)收入體系、科學(xué)確立培育主體稅種及加強(qiáng)征收管理等幾個(gè)方面進(jìn)行地方稅體系完善的政策建議。特別是在對(duì)地方主體稅種選擇的問(wèn)題上,創(chuàng)造性地提出了短期與中長(zhǎng)期計(jì)劃,主張?jiān)诓煌臅r(shí)段采取不同的措施。
[Abstract]:Since the reform and opening up, with the rapid development of China's economy, financial revenue is also growing. Local tax is the main source of local fiscal revenue in China, and not only plays a role in regulating local economic development, In 1994, the reform of the tax sharing financial management system laid the foundation for the basic framework of the local tax system in China, while promoting the development of the local economy. Clear central and local financial relations and other areas to achieve results. After "business reform and increase", the structure of local government tax revenue and the original local tax system have changed greatly, so how to further improve the local tax system is particularly important. This paper takes the local tax system of our country as the research object. First of all, combing the domestic and foreign related research results, and further elaborated the theoretical basis of local tax, local tax system and local tax system construction, this paper from the fiscal decentralization theory, The optimal taxation theory and the fair taxation theory discuss the necessity of constructing the local tax system and lay a theoretical foundation for the perfection of the local tax system in China. Secondly, on the basis of combing the current situation of the development of our country's tax system in detail, this paper analyzes some problems existing in the current local tax system through detailed data, including the lack of the main tax categories of the local tax system after the "business reform and increase". The establishment of local tax system is unscientific, the function of local tax is weakened, the local government lacks tax legislative power and tax administration power, the financial power of local government is out of balance and the local tax collection and management work becomes more difficult, etc. And draw lessons from the advanced experience of foreign developed countries in perfecting the construction of local tax system. Finally, in view of the difficulties facing the local tax system in our country, it is suggested that the local tax revenue system can be improved by perfecting the tax laws and regulations. Scientific establishment and cultivation of the main tax and strengthening the collection and management of the local tax system to improve the policy recommendations. In particular, the author creatively puts forward short- and medium- and long-term plans on the choice of tax categories of local subjects, and advocates to take different measures in different periods.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42

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本文編號(hào)：2231446