【摘要】：增值稅在國(guó)民經(jīng)濟(jì)和財(cái)政活動(dòng)中具有舉足輕重的作用,科學(xué)合理的增值稅分享體制能更好地協(xié)調(diào)中央與地方、地方與地方之間財(cái)政關(guān)系,在保證中央宏觀調(diào)控順利實(shí)現(xiàn)的同時(shí)促進(jìn)地區(qū)經(jīng)濟(jì)發(fā)展。我國(guó)現(xiàn)階段增值稅分享體制形成于1994年分稅制改革,初步構(gòu)建了中國(guó)特色社會(huì)主義制度下中央與地方財(cái)政事權(quán)和支出責(zé)任劃分的體系框架,隨著我國(guó)稅制的不斷完善,這種財(cái)政體制的弊端也日益明顯,現(xiàn)行的中央與地方財(cái)政事權(quán)和支出責(zé)任劃分還不同程度存在不清晰、不合理、不規(guī)范等問(wèn)題�！盃I(yíng)改增”背景下,增值稅在彌補(bǔ)地方財(cái)政收入,完善地方稅體系,為地方政府提供公共服務(wù)建立一個(gè)長(zhǎng)期穩(wěn)定的財(cái)政保障機(jī)制等方面承擔(dān)更重要的責(zé)任。本文從理論上分析了在我國(guó)分稅體制下如何建立新的增值稅分享體制,通過(guò)對(duì)我國(guó)分稅制財(cái)政體制形成過(guò)程以及發(fā)揮的作用和存在的問(wèn)題進(jìn)行總結(jié),其中對(duì)“營(yíng)改增”背景下產(chǎn)生的新問(wèn)題進(jìn)行了分析,為此需要重新構(gòu)建地方稅體系,有必要改革增值稅分享體制。在提出政策建議之前,借鑒了幾個(gè)典型國(guó)家的增值稅分享辦法,最后針對(duì)我國(guó)具體存在問(wèn)題,提出根據(jù)“稅負(fù)歸宿”原則和“成本-收益”匹配原則,綜合考慮地區(qū)消費(fèi)規(guī)模、人口等因素,以轉(zhuǎn)移支付的方式分配增值稅收入。同時(shí)規(guī)范我國(guó)的轉(zhuǎn)移支付制度,加強(qiáng)地方稅體系建設(shè),以保證改革的順利進(jìn)行。
[Abstract]:VAT plays an important role in the national economy and financial activities. A scientific and reasonable VAT sharing system can better coordinate the financial relations between the central and local governments, and between local and local governments. While ensuring the smooth realization of central macro-control, we will promote regional economic development at the same time. The current VAT sharing system in China was formed in the 1994 tax sharing reform, which initially constructed the system framework for the division of central and local fiscal authority and expenditure responsibility under the socialist system with Chinese characteristics. With the continuous improvement of China's tax system, The drawback of this kind of financial system is also more and more obvious, the current division of central and local financial authority and expenditure responsibility is still not clear, unreasonable and standard, and so on. Under the background of "business reform and increase", VAT takes more important responsibility in making up for local fiscal revenue, perfecting local tax system, and establishing a long-term and stable financial guarantee mechanism for local government to provide public services. This paper theoretically analyzes how to establish a new VAT sharing system under the system of tax division in our country, and summarizes the forming process, functions and existing problems of the fiscal system of tax-sharing system in China. This paper analyzes the new problems arising from the background of "camp reform and increase", so it is necessary to rebuild the local tax system and reform the VAT sharing system. Before putting forward the policy suggestion, the paper draws lessons from the sharing method of VAT in several typical countries. Finally, aiming at the specific problems in our country, the paper puts forward the comprehensive consideration of regional consumption scale according to the principle of "end-tax" and "cost-benefit" matching principle. Population and other factors to transfer payment of the distribution of value-added tax income. At the same time, we should standardize the transfer payment system and strengthen the construction of local tax system to ensure the smooth progress of the reform.
【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(lèi)號(hào)】：F812.42

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