中國(guó)稅收分權(quán)度研究
發(fā)布時(shí)間：2019-06-19 19:25
【摘要】：分稅制框架下的一個(gè)核心問題就是稅權(quán)劃分。以社會(huì)主義市場(chǎng)經(jīng)濟(jì)為背景的財(cái)稅體制均要求建立合理的分權(quán)制度。然而近幾年,分稅制有回到分錢制的嫌疑,“營(yíng)改增”后地方財(cái)力下降、財(cái)政困難凸顯。如何處理中央、地方二者之間的稅收關(guān)系,如何在中央、地方之間劃分稅權(quán)顯得尤為重要。而稅收分權(quán)度的研究,能夠?yàn)檫M(jìn)一步完善分稅制以及緩解地方財(cái)政壓力提供依據(jù)。本文從稅收立法分權(quán)、稅收收益分權(quán)和稅收征管分權(quán)三個(gè)維度對(duì)我國(guó)稅收分權(quán)度進(jìn)行測(cè)度,并運(yùn)用實(shí)證研究發(fā)現(xiàn)我國(guó)稅收分權(quán)體制存在的一些問題,為進(jìn)一步解決這些問題提供思路。本文的主要內(nèi)容包括四個(gè)方面。第一部分稅收分權(quán)度研究基本理論分析。本文從稅收分權(quán)的概念界定、稅收分權(quán)的基本理論和稅收分權(quán)對(duì)經(jīng)濟(jì)增長(zhǎng)的作用機(jī)制三方面闡述。第二部分稅收分權(quán)的中國(guó)實(shí)踐和國(guó)際經(jīng)驗(yàn)。通過對(duì)我國(guó)不同財(cái)政體制下稅收分權(quán)的梳理,了解我國(guó)稅收分權(quán)的發(fā)展歷程,并總結(jié)了美國(guó)、日本、英國(guó)三個(gè)代表不同分權(quán)程度的國(guó)家的稅收分權(quán)政策。第三部分,關(guān)于中國(guó)稅收分權(quán)度的實(shí)證研究。從稅收收益分權(quán)、稅收征管分權(quán)兩個(gè)維度設(shè)定指標(biāo),對(duì)我國(guó)稅收分權(quán)度進(jìn)行測(cè)度,并運(yùn)用實(shí)證研究發(fā)現(xiàn)我國(guó)稅收分權(quán)體制中存在的一些問題,為進(jìn)一步的分稅制改革提供思路。第四部分,政策建議。為解決第三部分中的問題提出政策意見。本文的邏輯結(jié)構(gòu)為在理論基礎(chǔ)、國(guó)際借鑒和實(shí)證分析的基礎(chǔ)上,解決我國(guó)分稅制財(cái)政體制中的一些問題。本文的主要觀點(diǎn)為:(1)在稅收立法權(quán)方面,我國(guó)采取集權(quán)政策,雖極大的維護(hù)了國(guó)家的立法統(tǒng)一,但降低了地方資源配置效率,因此,在進(jìn)一步改革時(shí)還應(yīng)將主要立法權(quán)歸于中央,但也應(yīng)考慮到我國(guó)不同地區(qū)資源狀況、經(jīng)濟(jì)基礎(chǔ)的不同,賦予省、市、縣各級(jí)政府部分稅收立法權(quán)從而使地方政府可以因地制宜的處理地方稅收。(2)在稅收收益方面,目前我國(guó)的稅收政策使地方財(cái)力薄弱,事權(quán)財(cái)權(quán)不匹配,從而降低了公共物品的提供效率,對(duì)此應(yīng)做進(jìn)一步分權(quán),在完善事權(quán)分配體系的基礎(chǔ)上,應(yīng)重新對(duì)稅種以及共享稅的比例進(jìn)行劃分,以完善地方稅體系;(3)在稅收征管方面,目前基層政府對(duì)地方稅種的管理權(quán)和支配權(quán)有限,有礙于基層政府因地制宜的管理本地相關(guān)稅種,雖然分稅制改革明確了由地方稅務(wù)機(jī)構(gòu)征管地方稅,但國(guó)稅局與地稅局的征管權(quán)限并不明確。因此,應(yīng)重新劃分國(guó)、地稅職責(zé),提高稅款征收效率。
[Abstract]:One of the core problems under the framework of tax distribution is the division of tax power. The fiscal and tax system based on socialist market economy requires the establishment of a reasonable decentralization system. However, in recent years, the tax distribution system has returned to the suspicion of dividing money system, after the "camp reform increase", the local financial resources have declined, and the financial difficulties have become prominent. How to deal with the tax relationship between the central and local governments, and how to divide the tax power between the central and local governments, is particularly important. The study of tax decentralization can provide the basis for further improving the tax distribution system and alleviating the local financial pressure. This paper measures the degree of tax decentralization from three dimensions: decentralization of tax legislation, decentralization of tax revenue and decentralization of tax collection and management, and finds out some problems existing in the system of tax decentralization in China by using empirical research, so as to provide ideas for further solving these problems. The main content of this paper includes four aspects. The first part is the basic theoretical analysis of tax decentralization research. This paper expounds the concept of tax decentralization, the basic theory of tax decentralization and the mechanism of tax decentralization on economic growth. The second part is the Chinese practice and international experience of tax decentralization. By combing the tax decentralization under different fiscal systems in China, this paper understands the development course of tax decentralization in China, and summarizes the tax decentralization policies of the United States, Japan and the United Kingdom, which represent different degrees of decentralization. The third part is an empirical study on the degree of tax decentralization in China. This paper measures the degree of tax decentralization in China from the two dimensions of decentralization of tax revenue and decentralization of tax collection and management, and finds out some problems in the system of tax decentralization in China by means of empirical research, which provides ideas for further reform of tax distribution system. The fourth part, policy recommendations. Put forward policy advice to solve the problems in the third part. The logical structure of this paper is to solve some problems in China's tax-sharing financial system on the basis of theoretical basis, international reference and empirical analysis. The main viewpoints of this paper are as follows: (1) in the aspect of tax legislative power, China has adopted the policy of centralization, which has greatly safeguarded the legislative unity of the country, but reduced the efficiency of local resource allocation. Therefore, in the further reform, the main legislative power should also be attributed to the central government, but it should also take into account the different resource conditions and economic base in different regions of our country. Some tax legislative powers of county governments at all levels can enable local governments to deal with local taxes according to local conditions. (2) in terms of tax revenue, the current tax policy of our country makes local financial resources weak and financial rights mismatched, thus reducing the efficiency of the provision of public goods, which should be further decentralized, and the proportion of taxes and shared taxes should be redivided on the basis of perfecting the distribution system of administrative power. In order to improve the local tax system; (3) in the aspect of tax collection and management, at present, the management power and control power of the grass-roots government to the local tax types are limited, which hinders the grass-roots government from managing the local related taxes according to the local conditions. Although the reform of the tax distribution system has made it clear that the local tax authorities should collect and manage the local taxes, the powers of collection and management of the State Taxation Bureau and the Local Taxation Bureau are not clear. Therefore, we should redivide the country, local tax responsibility, improve the efficiency of tax collection.
【學(xué)位授予單位】：內(nèi)蒙古財(cái)經(jīng)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
本文編號(hào)：2502580
[Abstract]:One of the core problems under the framework of tax distribution is the division of tax power. The fiscal and tax system based on socialist market economy requires the establishment of a reasonable decentralization system. However, in recent years, the tax distribution system has returned to the suspicion of dividing money system, after the "camp reform increase", the local financial resources have declined, and the financial difficulties have become prominent. How to deal with the tax relationship between the central and local governments, and how to divide the tax power between the central and local governments, is particularly important. The study of tax decentralization can provide the basis for further improving the tax distribution system and alleviating the local financial pressure. This paper measures the degree of tax decentralization from three dimensions: decentralization of tax legislation, decentralization of tax revenue and decentralization of tax collection and management, and finds out some problems existing in the system of tax decentralization in China by using empirical research, so as to provide ideas for further solving these problems. The main content of this paper includes four aspects. The first part is the basic theoretical analysis of tax decentralization research. This paper expounds the concept of tax decentralization, the basic theory of tax decentralization and the mechanism of tax decentralization on economic growth. The second part is the Chinese practice and international experience of tax decentralization. By combing the tax decentralization under different fiscal systems in China, this paper understands the development course of tax decentralization in China, and summarizes the tax decentralization policies of the United States, Japan and the United Kingdom, which represent different degrees of decentralization. The third part is an empirical study on the degree of tax decentralization in China. This paper measures the degree of tax decentralization in China from the two dimensions of decentralization of tax revenue and decentralization of tax collection and management, and finds out some problems in the system of tax decentralization in China by means of empirical research, which provides ideas for further reform of tax distribution system. The fourth part, policy recommendations. Put forward policy advice to solve the problems in the third part. The logical structure of this paper is to solve some problems in China's tax-sharing financial system on the basis of theoretical basis, international reference and empirical analysis. The main viewpoints of this paper are as follows: (1) in the aspect of tax legislative power, China has adopted the policy of centralization, which has greatly safeguarded the legislative unity of the country, but reduced the efficiency of local resource allocation. Therefore, in the further reform, the main legislative power should also be attributed to the central government, but it should also take into account the different resource conditions and economic base in different regions of our country. Some tax legislative powers of county governments at all levels can enable local governments to deal with local taxes according to local conditions. (2) in terms of tax revenue, the current tax policy of our country makes local financial resources weak and financial rights mismatched, thus reducing the efficiency of the provision of public goods, which should be further decentralized, and the proportion of taxes and shared taxes should be redivided on the basis of perfecting the distribution system of administrative power. In order to improve the local tax system; (3) in the aspect of tax collection and management, at present, the management power and control power of the grass-roots government to the local tax types are limited, which hinders the grass-roots government from managing the local related taxes according to the local conditions. Although the reform of the tax distribution system has made it clear that the local tax authorities should collect and manage the local taxes, the powers of collection and management of the State Taxation Bureau and the Local Taxation Bureau are not clear. Therefore, we should redivide the country, local tax responsibility, improve the efficiency of tax collection.
【學(xué)位授予單位】：內(nèi)蒙古財(cái)經(jīng)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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