本文關鍵詞： 分配比例 營改增改革 中央與地方的財政關系　出處：《深圳大學》2017年碩士論文　論文類型：學位論文

【摘要】：營改增改革后,增值稅作為分享稅的收入采用了“五五”的分配比例在中央地方財政進行分配,文件說明政策有兩至三年的過渡期。而這套新的增值稅分配比例,地方政府卻有不同的看法,在政策的實際落實當中,也引起社會的爭議。這些問題也是本輪營業(yè)稅改增值稅改革較隱蔽的困難,也可能成為本次稅收制度改革最難貫徹執(zhí)行的關鍵所在。因此,十分有必要從理論上對營改增后,增值稅的分配比例進行研究。文章首先對營改增改革的相關背景進行了具體的說明,對其改革的目的,方法及相關的成果進行了闡述。緊接著,對中央地方財政分配比例的理論進行了研究。文章重點采用改革前后財政收入數(shù)據(jù)對比的核心思路,以文獻調研法、數(shù)據(jù)分析法等方法,對營改增改革后,中央和地方級財政收入的差異進行對比。結合國家統(tǒng)計局年鑒中的全國財政收入與支出有關報表取得各年度營業(yè)稅及增值稅相關數(shù)據(jù),建立營改增改革前后地方財政收入變化數(shù)據(jù)模型,結合海外財政分權國家中央地方的收入分配關系與當前我國中央及地方財政收入現(xiàn)狀,提出增值稅的中央與地方財政分配比例的的具體建議。最后文章建議將增值稅中央及地方分配比例改為40:60,并進一步對中央與地方的財政關系進行重構,建立起符合市場經濟的現(xiàn)代公共財政體系。
[Abstract]:After the reform, VAT, as a share of tax revenue, was distributed in the central and local finance by the fifth five year plan. The document states that there is a transitional period of two to three years for the policy. However, the local governments have different views on this new set of VAT distribution ratios, which are being implemented in practice. These problems are also the hidden difficulties in the reform of business tax and value-added tax, and may also be the key to the implementation of the reform of the tax system. It is very necessary to study the distribution ratio of value-added tax after the increase of camp reform theoretically. Firstly, this paper gives a specific explanation of the background of the reform of camp reform and the purpose of the reform. Methods and related achievements are expounded. Then, the theory of central and local fiscal allocation ratio is studied. The article focuses on the core ideas of fiscal revenue data comparison before and after the reform, and literature research method. Data analysis and other methods, after the reform of the camp reform. The differences between central and local fiscal revenue are compared. The relevant data of sales tax and value-added tax are obtained according to the related statements of national fiscal revenue and expenditure in the yearbook of the National Bureau of Statistics. This paper establishes the data model of the changes of local fiscal revenue before and after the reform of camp reform, and combines the income distribution relationship between the central and local governments of the countries with overseas fiscal decentralization and the current situation of the central and local fiscal revenue in our country. Finally, the paper suggests that the ratio of central and local distribution of VAT should be changed to 40: 60. Furthermore, it reconstructs the financial relationship between the central government and the local government and sets up a modern public finance system in line with the market economy.
【學位授予單位】：深圳大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42

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本文編號：1481450