【摘要】：為了優(yōu)化稅制結(jié)構(gòu),并適應(yīng)經(jīng)濟(jì)社會(huì)的發(fā)展,我國進(jìn)行了多次稅制改革。財(cái)稅改革是進(jìn)行宏觀經(jīng)濟(jì)調(diào)控和經(jīng)濟(jì)結(jié)構(gòu)調(diào)整的常用手段之一,“營改增”應(yīng)運(yùn)而生�！盃I改增”正是優(yōu)化稅制結(jié)構(gòu)的關(guān)鍵性的一步,其目的是為了實(shí)現(xiàn)各行業(yè)之間的稅負(fù)均衡。但隨著全面“營改增”的全國范圍內(nèi)試點(diǎn),地方稅的組成結(jié)構(gòu)和征收管理與原來有了很大的變化,“營改增”給眾多企業(yè)減稅減負(fù)的同時(shí),也給地方稅收收入造成了很大的負(fù)擔(dān)。這一輪的財(cái)稅體制改革是完善我國財(cái)稅體制的必然之舉,也是在另一層面與習(xí)近平總書記提出的供給側(cè)結(jié)構(gòu)性改革重要講話精神相契合,有利于結(jié)構(gòu)性減稅,企業(yè)免于重復(fù)征稅,同時(shí)發(fā)票和憑證的抵扣變得更加規(guī)范,偷稅漏稅行為有所減少。但同時(shí)作為地方主體稅種的營業(yè)稅并入增值稅,由國稅負(fù)責(zé)征稅,從而造成地方主體稅種缺失。本次“營改增”從2012年試點(diǎn)到2016年全國范圍內(nèi)的試點(diǎn),歷時(shí)5年,規(guī)模宏大,是自1994年分稅制以來財(cái)稅歷史上最大的變革之一。由于“十二五”規(guī)劃末期未能全國范圍內(nèi)全面試點(diǎn),因而在“十三五”開局階段加快了改革步伐,在國務(wù)院下發(fā)一系列文件的情況下也得到各部門的迅速配合,尤其是地方稅務(wù)機(jī)關(guān)和國家稅務(wù)機(jī)關(guān)的大力支持。以此同時(shí)國地稅也加快了信息系統(tǒng)的改革,“金稅三期”為配合全面“營改增”,幾乎是同步上線�！盃I改增”對(duì)促進(jìn)產(chǎn)業(yè)結(jié)構(gòu)轉(zhuǎn)型和保持經(jīng)濟(jì)可持續(xù)協(xié)調(diào)發(fā)展有著極其重要的作用,但“營改增”加速擴(kuò)容也將引發(fā)一系列地方稅收顯性和隱性新問題,這些問題都是我們不容忽視和回避的,都需要我們國家和地方政府共同解決。本文在全面“營改增”背景下,從構(gòu)建完善的地方稅收體系角度,解釋了改革對(duì)于地方稅體系的系列影響進(jìn)行了較為系統(tǒng)的分析,也對(duì)現(xiàn)行的地方稅體系存在的一系列問題進(jìn)行了梳理。同時(shí)也對(duì)部分地方稅制改革較為成功的發(fā)達(dá)國家的改革進(jìn)行了研究,也總結(jié)了可借鑒的經(jīng)驗(yàn)。結(jié)合所有之前的分析和理論基礎(chǔ)給地方稅體系完善提出建設(shè)性的意見。
[Abstract]:In order to optimize the structure of tax system and adapt to the development of economy and society, China has carried out many tax system reforms. Finance and tax reform is one of the common means of macroeconomic control and economic structure adjustment, and "business reform and increase" arises at the historic moment. "Business reform and increase" is a key step in optimizing the tax system structure, which aims at achieving the balance of tax burden among different industries. However, with the nationwide pilot project of "camp reform and increase", the composition structure and collection management of local taxes have changed greatly with the original ones. At the same time, the "camp reform and increase" has reduced the tax reduction and negative impact on many enterprises. It also places a heavy burden on local tax revenues. This round of fiscal and tax system reform is an inevitable move to improve our fiscal and taxation system, and is also at another level in line with the spirit of the important speech on supply-side structural reform put forward by General Secretary Xi Jinping, which is conducive to structural tax reduction. Companies are exempt from double taxation, invoice and voucher deductions have become more standardized, and tax evasion has been reduced. But at the same time, the business tax as the local main tax is incorporated into the VAT, and the state tax is responsible for the tax collection, which results in the absence of the local subject tax. The "camp reform and increase" from 2012 to 2016 nationwide pilot, lasted for five years, large-scale, since 1994 tax division since the history of one of the biggest changes in fiscal and taxation. Since the end of the 12th Five-Year Plan could not be fully piloted nationwide, the pace of reform was quickened at the beginning of the 13th Five-Year Plan, and the State Council issued a series of documents with the rapid cooperation of various departments. In particular, the support of local tax authorities and state tax authorities. At the same time, the local tax has also accelerated the reform of information system. "Operation reform and increase" plays an extremely important role in promoting the transformation of industrial structure and maintaining the sustainable and coordinated development of the economy. However, the accelerated expansion of "business reform and increase" will also lead to a series of new problems of local tax revenue dominance and recessive. These problems can not be ignored and evaded, and need to be solved by our national and local governments. Under the background of "business reform and increase", this paper, from the perspective of constructing a perfect local tax system, explains the series influence of the reform on the local tax system. It also combs a series of problems existing in the current local tax system. At the same time, some successful local tax system reform in developed countries are studied, and the experiences can be used for reference are also summarized. Combined with all previous analysis and theoretical basis to improve the local tax system put forward constructive advice.
【學(xué)位授予單位】：南昌大學(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)：2253241