【摘要】：1994年的分稅制改革,中央和地方政府在劃分事權(quán)和財(cái)權(quán)的基礎(chǔ)上,按稅種劃分了中央和地方的財(cái)政收入,有力的確保了中央的財(cái)政收入,使中央的宏觀調(diào)控能力得到了加強(qiáng),規(guī)范了我國(guó)政府間的稅收分配關(guān)系,通過(guò)此次改革,地方稅體系也初步建立起來(lái)。然而,經(jīng)濟(jì)社會(huì)發(fā)展情況的不斷變化,使分稅制改革存在的問(wèn)題也逐漸突顯,地方稅立法層次低、缺乏有影響力的主體稅種,地方稅體系建設(shè)與經(jīng)濟(jì)社會(huì)發(fā)展的需要存在差距,地方稅收規(guī)模偏小,在一定程度上制約著地方政府職能的履行,也影響了地方經(jīng)濟(jì)社會(huì)的進(jìn)一步發(fā)展。我國(guó)地方稅體系主要由稅源零散、收入缺乏穩(wěn)定性、增長(zhǎng)緩慢的小稅種組成。而隨著營(yíng)改增改革的深入,將會(huì)使現(xiàn)行作為地方稅主要稅種的營(yíng)業(yè)稅稅收收入減少。由于地方稅缺乏有影響力的主體稅種及重要固定稅源,地方稅收入難以滿足地方經(jīng)常性支出的需要。同時(shí)地方稅收入比重偏低,很難調(diào)動(dòng)地方培育財(cái)源的積極性,影響稅收調(diào)節(jié)作用的發(fā)揮,也影響著地方經(jīng)濟(jì)的健康發(fā)展。因此確立地方稅體系中的主體稅種,成為完善我國(guó)地方稅體系的關(guān)鍵。 本文的研究對(duì)象為在實(shí)行三級(jí)財(cái)政管理體制的基礎(chǔ)上,對(duì)省、市(縣)兩級(jí)地方政府主體稅種選擇的分析。本文主要運(yùn)用實(shí)證分析法、比較分析法、定性分析法、定量分析法等多種研究方法,結(jié)合財(cái)政分權(quán)思想分析地方稅存在的必要性,界定了地方稅及地方稅主體稅種的概念,分析了選擇地方稅主體稅種的標(biāo)準(zhǔn)。在理論分析的基礎(chǔ)上對(duì)我國(guó)地方稅體制、中央和地方政府及地方各級(jí)政府的稅收劃分現(xiàn)狀進(jìn)行了分析,并指出我國(guó)當(dāng)前地方稅體系存在著主體稅種不突出、中央地方稅種劃分不規(guī)范等問(wèn)題,由此造成地方政府收不抵支,地方收入不規(guī)范,地方政府調(diào)控能力受限制等情況的出現(xiàn)。之后選取實(shí)行分稅制的幾個(gè)代表性國(guó)家,分析其對(duì)于事權(quán)財(cái)權(quán)的劃分和地方稅主體稅種的選擇,并對(duì)各國(guó)的實(shí)踐經(jīng)驗(yàn)中共性的部分進(jìn)行總結(jié)整理。在分析與總結(jié)的基礎(chǔ)上,提出地方稅主體稅種確立的基礎(chǔ),地方稅體系的建設(shè)應(yīng)堅(jiān)持簡(jiǎn)化稅制、嚴(yán)格征管、合理設(shè)計(jì)各項(xiàng)稅收要素,并以為市場(chǎng)提供公共服務(wù)、滿足公共需要為目的,充分發(fā)揮稅收對(duì)地方經(jīng)濟(jì)社會(huì)發(fā)展的引導(dǎo)和調(diào)控的作用,逐步確立地方政府的主體稅種,結(jié)合各稅種的特性和我國(guó)實(shí)際情況,分別對(duì)省、市(縣)兩級(jí)政府主體稅種選擇的可行性進(jìn)行分析,提出在對(duì)消費(fèi)稅進(jìn)行改革的基礎(chǔ)上,可將其逐步發(fā)展為省級(jí)政府的主體稅種,由于我國(guó)各地區(qū)經(jīng)濟(jì)發(fā)展情況和資源稟賦的差異,可培養(yǎng)房地產(chǎn)稅和資源稅作為市(縣)一級(jí)地方政府主體稅種,并進(jìn)一步對(duì)具體稅種的改革方向提出了一些建議,并對(duì)地方稅體系建設(shè)所需的其它配套改革措施進(jìn)行分析,地方稅體系的穩(wěn)步推進(jìn)也依托一系列配套改革的實(shí)行,這樣才能為構(gòu)建地方稅主體稅種提供制度保障。
[Abstract]:In the reform of the tax distribution system in 1994, the central and local governments, on the basis of the division of administrative and financial powers, divided the central and local fiscal revenues according to tax types, ensuring the central government's fiscal revenue and strengthening the central's macro-control capability. Through this reform, the local tax system has been initially established. However, with the continuous changes of economic and social development, the problems in the reform of the tax distribution system are gradually highlighted, the local tax legislation is low, the main tax types are lacking, and there is a gap between the construction of the local tax system and the needs of economic and social development. The small scale of local taxation restricts the function of local government to some extent and affects the further development of local economy and society. The local tax system in China is mainly composed of small taxes with scattered sources, lack of stability of income and slow growth. With the deepening of the reform, the business tax revenue, which is the main local tax, will be reduced. Due to the lack of influential main tax categories and important fixed tax sources, local tax revenue can not meet the needs of local recurrent expenditure. At the same time, the proportion of local tax revenue is low, it is very difficult to mobilize the enthusiasm of local cultivation of financial resources, affect the role of tax regulation, but also affect the healthy development of the local economy. Therefore, establishing the main tax in the local tax system becomes the key to perfect the local tax system in our country. The object of this paper is to analyze the choice of tax types of local governments at the provincial and municipal levels on the basis of implementing the three-level financial management system. This paper mainly uses several research methods, such as empirical analysis, comparative analysis, qualitative analysis and quantitative analysis, to analyze the necessity of the existence of local tax in combination with the idea of fiscal decentralization, and defines the concept of local tax and the main tax category of local tax. This paper analyzes the criteria for selecting the main tax categories of local taxes. On the basis of theoretical analysis, this paper analyzes the present situation of tax division in China's local tax system, central and local governments at all levels, and points out that the main tax types are not prominent in the current local tax system in China. Some problems such as the non-standard division of central and local taxes have resulted in the local government's income not being offset, the local income being not standardized, the local government's ability to regulate and control being restricted, and so on. Then select several representative countries to implement the tax system, analyze the division of financial power and local tax main tax category, and summarize the common parts of the practical experience of various countries. On the basis of the analysis and summary, this paper puts forward the foundation of the establishment of the main tax categories of the local tax system, and the construction of the local tax system should insist on simplifying the tax system, strictly collecting and managing, reasonably designing all kinds of tax elements, and providing public services for the market. To meet the needs of the public, give full play to the role of taxation in guiding and regulating local economic and social development, and gradually establish the main types of taxes of local governments. Based on the analysis of the feasibility of the choice of the main tax categories of the municipal (county) government, it is proposed that, on the basis of the reform of the consumption tax, it can be gradually developed into the main tax category of the provincial government. Because of the difference of economic development and resource endowment in different regions of our country, real estate tax and resource tax can be cultivated as the main tax of local government at the municipal (county) level, and some suggestions on the reform direction of specific taxes are put forward. The paper also analyzes the other necessary measures of local tax system construction, and the steady progress of local tax system also depends on the implementation of a series of supporting reforms, so as to provide a system guarantee for the construction of local tax system.
【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.42

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