本文選題：農(nóng)村公路　切入點：專項基金　出處：《長安大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：針對現(xiàn)有農(nóng)村公路資金來源的不規(guī)范、不合理，論文探索建立一套基于“受益稅”的農(nóng)村公路專項基金的資金來源方案。 通過分析了農(nóng)村公路籌資中存在的農(nóng)村公路建設(shè)和養(yǎng)護資金嚴(yán)重欠缺，農(nóng)村公路資金來源不規(guī)范，中央和地方財權(quán)與事權(quán)不匹配等問題，本文提出有必要建立農(nóng)村公路專項基金來解決上述問題。 稅收征稅規(guī)范，資金充足可靠，現(xiàn)行的很多稅種與公路關(guān)聯(lián)性強。通過分析受益稅理論，本文依據(jù)受益原則從國家稅收中選取了受益于公路的稅種，，并以直接受益和間接受益為標(biāo)準(zhǔn)劃分了直接受益稅和間接受益稅。在此基礎(chǔ)上，通過分析受益稅種及其稅額結(jié)構(gòu)得出結(jié)論：直接受益稅是完全可以滿足農(nóng)村公路投資的，而間接受益稅稅額相對比較少，并且由于其間接性，受益強度弱于直接受益稅，因此從直接受益稅中提取部分比例作為農(nóng)村公路專項基金是經(jīng)濟可行的。 最后本文提出了建立基于受益稅的農(nóng)村公路專項基金的方案。第一步：分別確定農(nóng)村公路建設(shè)和養(yǎng)護資金需求量，以建養(yǎng)資金需求量為基數(shù)，來確定受益稅的提取稅額總量。在確定建養(yǎng)資金需求量的方法上，采用增長率法分別對建養(yǎng)里程進行預(yù)測，并將里程和單位成本結(jié)合來確定農(nóng)村公路建設(shè)資金和養(yǎng)護資金需求。第二步：確定受益稅種。通過對受益稅種和受益稅額的分析，最終得出從直接受益稅提取比例作為農(nóng)村公路專項基金的資金來源。第三步：確定受益稅的提取比例。將農(nóng)村公路建設(shè)和養(yǎng)護資金需要量與直接受益稅額建立等式關(guān)系，得出直接受益稅在整個農(nóng)村公路專項基金中所占比例。 根據(jù)方案中的思路和方法，選取2013—2017年這一階段的農(nóng)村公路資金需求情況和受益稅的情況進行案例分析。最終證實了建立基于受益稅的農(nóng)村公路專項基金方案的可操作性。
[Abstract]:In view of the irregularity and irrationality of the existing rural highway funds, this paper explores the establishment of a set of funds source scheme of the rural highway special fund based on "benefit tax". Based on the analysis of the serious shortage of rural highway construction and maintenance funds, the non-standard sources of rural highway funds, the mismatch between central and local financial power and administrative power, and so on, the paper analyzes the problems existing in rural highway financing, such as the serious shortage of rural highway construction and maintenance funds. This paper proposes that it is necessary to set up a special fund for rural roads to solve the above problems. Tax collection is standardized, funds are sufficient and reliable, and many kinds of taxes are closely related to highways. By analyzing the theory of benefit tax, this paper selects the tax types that benefit from the national tax revenue according to the benefit principle. The direct benefit tax and indirect benefit tax are divided into direct benefit tax and indirect benefit tax. On the basis of this, it is concluded that the direct benefit tax can completely satisfy the rural road investment by analyzing the categories of benefit tax and its tax structure. The indirect benefit tax is relatively small, and because of its indirect, the benefit intensity is weaker than the direct benefit tax, so it is feasible to extract some proportion from the direct benefit tax as the rural highway special fund. Finally, this paper puts forward the scheme of establishing the special fund of rural highway based on benefit tax. The first step is to determine the demand of rural highway construction and maintenance fund separately, which is based on the demand of fund for construction and maintenance. To determine the total amount of tax collected from the benefit tax. In the method of determining the demand for capital for construction and maintenance, the growth rate method is used to forecast the mileage of construction and maintenance respectively. And combine mileage and unit cost to determine the rural highway construction funds and maintenance fund needs. Step two: determine the benefit tax. Through the benefit tax type and the benefit tax amount analysis, Finally, it is concluded that the proportion of direct benefit tax will be taken as the fund source of rural highway special fund. Step 3: determine the proportion of benefit tax, and establish an equality relationship between the amount of rural highway construction and maintenance fund and the direct benefit tax. Draw direct benefit tax in the whole rural highway fund proportion. According to the ideas and methods of the scheme, this paper selects the rural highway fund demand and the benefit tax in 2013-2017 to carry on the case analysis. Finally, the feasibility of establishing the rural highway special fund scheme based on the benefit tax is proved.
【學(xué)位授予單位】：長安大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F542.3

【引證文獻】

相關(guān)碩士學(xué)位論文 前1條

1 黃佳捚;福建省普通公路養(yǎng)護資金的籌集及使用管理研究[D];福建農(nóng)林大學(xué);2015年

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