本文關(guān)鍵詞：地區(qū)協(xié)同發(fā)展過(guò)程中稅收分享政策研究　出處：《山東大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：地區(qū)協(xié)同發(fā)展是區(qū)域內(nèi)地區(qū)間相互協(xié)作,共同推進(jìn)區(qū)域經(jīng)濟(jì)、社會(huì)全面進(jìn)步的發(fā)展方式。我國(guó)改革開放30多年來(lái),地區(qū)協(xié)同發(fā)展的理念在推進(jìn)長(zhǎng)三角、珠三角、西部大開發(fā)等地區(qū)發(fā)展實(shí)踐中發(fā)揮了重要作用,2014年以來(lái),京津冀地區(qū)協(xié)同發(fā)展戰(zhàn)略更是被提升到了國(guó)家戰(zhàn)略的高度。地區(qū)協(xié)同發(fā)展基于產(chǎn)業(yè)重新布局,伴隨著產(chǎn)業(yè)調(diào)整和企業(yè)轉(zhuǎn)移,會(huì)導(dǎo)致利益在各地之間轉(zhuǎn)移,其中最為直接的是稅收利益。稅收收入作為政府的主要收入來(lái)源,是政府提供公共服務(wù)的保障,稅收收入的增減會(huì)影響政府行為。黨的十八屆三中全會(huì)指出要建立完善的跨區(qū)域城市發(fā)展協(xié)調(diào)機(jī)制,稅收分享正是一種重要的協(xié)調(diào)機(jī)制。在區(qū)域協(xié)同發(fā)展過(guò)程中實(shí)現(xiàn)公平、科學(xué)的稅收分享,對(duì)促進(jìn)當(dāng)?shù)卣瀼貐^(qū)域協(xié)同發(fā)展政策、調(diào)動(dòng)地方積極性具有重要作用。鑒于此,本文對(duì)地區(qū)協(xié)同發(fā)展中的稅收分享政策進(jìn)行了研究。論文具體安排如下:第1章為緒論,本部分介紹了論文主題及論文研究的理論意義和實(shí)踐意義。梳理了前期學(xué)者的研究,并形成了文獻(xiàn)綜述。對(duì)本次研究的內(nèi)容和方法進(jìn)行了說(shuō)明,介紹了文章結(jié)構(gòu)和創(chuàng)新之處。第2章為地區(qū)協(xié)同發(fā)展與稅收分享的理論分析,本部分論證了地區(qū)協(xié)同發(fā)展中政府干預(yù)的必要性,分析了協(xié)同發(fā)展過(guò)程中進(jìn)行稅收分享的原因,并總結(jié)了稅收分享的原則、范圍和類型。第3章對(duì)我國(guó)目前促進(jìn)地區(qū)協(xié)同發(fā)展的稅收分享政策進(jìn)行了梳理,并根據(jù)政策運(yùn)行情況分析了當(dāng)前稅收分享政策的局限性。第4章為國(guó)際上促進(jìn)區(qū)域協(xié)同發(fā)展的財(cái)稅利益分配政策借鑒,本部分介紹了國(guó)際上關(guān)于區(qū)域協(xié)同發(fā)展的典型政策,并逐一進(jìn)行了評(píng)析。第5章為促進(jìn)地區(qū)協(xié)同發(fā)展的稅收分享方案,本部分針對(duì)存量企業(yè)遷移、新設(shè)企業(yè)、設(shè)立分支機(jī)構(gòu)、共建園區(qū)四種產(chǎn)業(yè)轉(zhuǎn)移的類型,分別提出了促進(jìn)地區(qū)協(xié)同發(fā)展的稅收分享方案基準(zhǔn),稅收分享方案的基準(zhǔn)包括企業(yè)遷移動(dòng)因、企業(yè)規(guī)模、企業(yè)影響等多個(gè)方面;同時(shí),提出了中央政府對(duì)地方的縱向轉(zhuǎn)移支付和地區(qū)內(nèi)各地間的橫向轉(zhuǎn)移支付兩種配套政策。第6章為區(qū)域特質(zhì)對(duì)稅收分享的影響:以京津冀地區(qū)協(xié)同發(fā)展為例。本部分首先從京津冀地區(qū)協(xié)同發(fā)展的戰(zhàn)略核心、京津冀三地功能定位及產(chǎn)業(yè)目標(biāo)、京津冀三地經(jīng)濟(jì)結(jié)構(gòu)和發(fā)展水平三個(gè)方面分析了京津冀地區(qū)協(xié)同發(fā)展的特質(zhì)性,并據(jù)此分析了京津冀三地的特質(zhì)性對(duì)稅收分享精細(xì)化管理和稅收分享傾向性的影響。本文在理論層面厘清了稅收分享在地區(qū)協(xié)同發(fā)展實(shí)踐中的合理性,為我國(guó)地區(qū)協(xié)同發(fā)展實(shí)踐中區(qū)域內(nèi)稅收分享政策的制定及實(shí)施奠定了理論基礎(chǔ)。在地區(qū)稅收分享方案設(shè)計(jì)方面,闡明了影響稅收分享方案的因素,提出了地區(qū)內(nèi)各地間稅收分享方案設(shè)計(jì)應(yīng)考慮的基準(zhǔn),為稅收分享的精細(xì)化管理提供了支持。
[Abstract]:Regional coordinated development is a way of promoting regional economic and social progress in an all-round way. During the past 30 years of reform and opening up in China, the concept of regional coordinated development is promoting the Yangtze River Delta. The Pearl River Delta and the western development have played an important role in regional development practice since 2014. The coordinated development strategy of Beijing-Tianjin-Hebei region has been promoted to the height of national strategy. The regional coordinated development is based on the industrial rearrangement, accompanied by industrial adjustment and enterprise transfer, which will lead to the transfer of interests among different regions. The most direct one is the tax benefit. As the main revenue source of the government, the tax revenue is the guarantee of the public service provided by the government. The increase or decrease of tax revenue will affect the government behavior. The third Plenary session of the 18 CPC Central Committee pointed out the need to establish a perfect coordination mechanism for cross-regional urban development. Tax sharing is an important coordination mechanism. To achieve fair and scientific tax sharing in the process of regional coordinated development will promote the local government to implement the policy of regional coordinated development. In view of this, this paper studies the tax sharing policy in the regional cooperative development. The specific arrangements of the paper are as follows: chapter 1 is the introduction. This part introduces the theme of the paper and the theoretical and practical significance of the research, combing the previous research, and formed a literature review. The contents and methods of this study are explained. Chapter 2 is the theoretical analysis of regional cooperative development and tax sharing. This part demonstrates the necessity of government intervention in regional cooperative development. This paper analyzes the reasons of tax sharing in the process of collaborative development, and summarizes the principles, scope and types of tax sharing. Chapter 3 combs the current tax sharing policy of promoting regional coordinated development in China. And according to the operation of the policy analysis of the limitations of the current tax sharing policy. Chapter 4 for the international promotion of regional coordinated development of fiscal and tax benefit distribution policy reference. This part introduces the typical international policy on regional cooperative development, and evaluates it one by one. Chapter 5 is the tax sharing scheme to promote regional cooperative development. This part aims at the stock enterprise migration, new enterprises. Set up branches, co-build four types of industrial transfer, respectively proposed to promote regional cooperative development of tax sharing scheme benchmarks, tax sharing scheme including enterprise migration motivation, enterprise scale. The enterprise influence and so on many aspects; At the same time. This paper puts forward two supporting policies: vertical transfer payment from central government to local government and horizontal transfer payment from different places in the region. Chapter 6 is about the influence of regional characteristics on tax sharing. Take the coordinated development of Beijing-Tianjin-Hebei region as an example. This part starts with the strategic core of the co-development of Beijing-Tianjin-Hebei region. The function orientation and industrial target of the three places of Beijing, Tianjin and Hebei, the economic structure and development level of the three places are analyzed in three aspects: the particularity of the coordinated development of Beijing, Tianjin and Hebei. And based on this analysis of the Beijing-Tianjin-Hebei three special characteristics of the tax sharing of fine management and tax sharing tendency. This paper clarifies the rationality of tax sharing in the practice of regional cooperative development in the theoretical level. It lays a theoretical foundation for the formulation and implementation of the regional tax sharing policy in the practice of regional cooperative development in China. In the aspect of regional tax sharing scheme design, the factors affecting the tax sharing scheme are expounded. In order to provide support for the fine management of tax sharing, the paper puts forward the benchmark for the design of tax sharing scheme among different places in the region.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F127;F812.42

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