本文選題：“營改增” + 地方財政收入��； 參考：《內蒙古財經(jīng)大學》2017年碩士論文

【摘要】：營業(yè)稅改為增值稅是我國這幾年稅制改革的重頭戲,2016年5月1日起“營改增”全面推開。這是改革開放以來最大規(guī)模的減稅改革,對產(chǎn)業(yè)結構調整、經(jīng)濟增長方式轉變、政府間財政關系重構均有重要影響。然而,我們在看到“營改增”好處的同時,還要看到,“營改增”之后,地方財政面臨的困局�！盃I改增”政策的實施在于動搖了地方的稅收體制,使得地方原有的主體稅種喪失,打破了地方原有的財政支撐體系,造成了中央和地方財權與事權的博弈。各級地方稅收體制是保障地方財政收入維持平衡的基石,同時也是各級地方依法履行行政職能的根本所在,“營改增”的全面實施造成了地方稅收體制中最大的主體稅營業(yè)稅的不復存在,地方財政收入的最大來源沒有了,對地方財政收入產(chǎn)生了深刻的影響。由此可見,關注“營改增”對地方財政收入的影響與完善地方稅收體系成為我國財稅改革中的重要部分。本論文首先介紹了全文基本概況,包括論文意義、文獻綜述、研究框架、方法以及論文的創(chuàng)新和不足;其次論述地方財力構建的相關理論,從“營改增”對地方財政影響的理論淵源著手,基于財政分權視角作為理論支撐;然后進行“營改增”經(jīng)濟效應的理論分析,通過分析“營改增”對產(chǎn)業(yè)結構調整、對經(jīng)濟增長影響進而分析其對財政收入效應的影響,為后面的實證分析奠定理論基礎。接下來是文章的實證部分:首先,運用ADF模型證明“營改增”對地方經(jīng)濟增長的影響,證明“營改增”會促進地方經(jīng)濟的增長。其次,運用我國現(xiàn)行中央與地方增值稅稅收收入劃分政策測算出“營改增”對地方財政收入短期影響。在此分析基礎上得出,按照過渡期增值稅分配政策有些省份的財政收入增加,有些省份的財政收入減少,這種財政收入的不確定性受到地方稅收結構的影響。研究結果顯示,營業(yè)稅占兩稅比重越高的省份,新方案下?lián)p失越大,稅收返還比例越高�？紤]到我國現(xiàn)行“營改增”稅率檔次和中央與地方就增值稅的比例都存在著較大的弊病,文章進行了合理測試與估算,并得出了適合我國經(jīng)濟發(fā)展水平的稅率檔次和中央與地方就增值稅的分享比例。接下來,通過運用《2012年中國地區(qū)投入產(chǎn)出表》、《2013年中國統(tǒng)計年鑒》、《2013年中國稅務年鑒》以2012年為基期對個指標進項修正和調整,模擬測算出“營改增”對地方財政的長期影響,并分析了“營改增”前后地方財政收入基本穩(wěn)定前提下存在的差異,得出“營改增”或許不利于經(jīng)濟發(fā)展水平較低省份的發(fā)展。并在此基礎上提出完善我國地方財政收入體系的結論:合理調整中央與地方的分享比例,適時減少稅率檔次,重構地方主體稅種。
[Abstract]:The change from business tax to value-added tax is the most important part of tax system reform in China in recent years, and it has been fully promoted since May 1, 2016. This is the largest tax reduction reform since the reform and opening up, which has an important impact on the adjustment of industrial structure, the transformation of the mode of economic growth, and the reconstruction of fiscal relations between governments. However, while we see the benefits of the "battalion reform and increase", we must also see the difficulties faced by local finance after the "battalion reform and increase". The implementation of the policy of "business reform and increase" lies in shaking the local tax system, making the main tax categories of the local government lose, breaking the original financial support system of the local government, and resulting in the game between the central and local financial power and the administrative power. The local tax system at all levels is the cornerstone of maintaining the balance of local fiscal revenues, and is also the fundamental place for local governments to perform their administrative functions in accordance with the law. The comprehensive implementation of "business reform and increase" has resulted in the absence of the largest principal tax and business tax in the local tax system, and the absence of the largest source of local fiscal revenue, which has had a profound impact on the local fiscal revenue. It can be seen that paying attention to the influence of "business reform and increase" on local fiscal revenue and perfecting local tax system have become an important part of our country's fiscal and taxation reform. This paper first introduces the basic overview of the full text, including the significance of the paper, literature review, research framework, methods and the innovation and shortcomings of the paper, and then discusses the relevant theories of the construction of local financial resources. Starting from the theoretical origin of the influence of "business reform and increase" on local finance, and based on the perspective of fiscal decentralization as theoretical support, and then the theoretical analysis of the economic effect of "business reform and increase", the paper analyzes the adjustment of industrial structure by "business reform and increase". The influence of economic growth on fiscal revenue is analyzed, which lays a theoretical foundation for the later empirical analysis. The next part is the empirical part of the article: firstly, the ADF model is used to prove the influence of "camp reform and increase" on local economic growth, and to prove that "business reform and increase" will promote the local economic growth. Secondly, the author calculates the short-term influence of "business reform and increase" on the local fiscal revenue by using the current policy of dividing the revenue of value-added tax between the central and local governments. On the basis of this analysis, it is concluded that according to the distribution policy of transitional value added tax, some provinces' fiscal revenue increases and some provinces' fiscal revenue decreases. The uncertainty of this kind of fiscal revenue is affected by the local tax structure. The results show that the higher the ratio of business tax to the two taxes, the greater the loss under the new scheme, and the higher the proportion of tax return. Considering that there are some disadvantages in the current tax level of "business reform and increase" in our country and in the proportion of value-added tax between the central and local governments, the article has carried out reasonable tests and estimates. The tax level suitable for the economic development of our country and the share ratio of VAT between the central government and the local government are obtained. Then, by using the "China Regional Input-Output Table 2012", the "China Statistical Yearbook of 2013" and the "2013 China tax Yearbook" to revise and adjust the index input in the 2012 base period, the long-term impact of "camp reform and increase" on local finance is simulated and calculated. The differences of local fiscal revenue before and after "camp reform and increase" are analyzed, and the conclusion is drawn that "camp reform and increase" may be harmful to the development of provinces with lower economic development level. On the basis of this, the paper puts forward the conclusion of perfecting the local fiscal revenue system of our country: rationally adjusting the share ratio between central and local governments, reducing the tax rate level in time, and reconstructing the local main tax categories.
【學位授予單位】：內蒙古財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.41;F812.42

【參考文獻】

相關期刊論文 前10條

1 岳紅梅;;“營改增”對地方稅收的影響及思考[J];財會學習;2016年16期

2 陳佩敏;;地方稅收受“營改增”的影響和應對策略[J];現(xiàn)代經(jīng)濟信息;2016年07期

3 高培勇;汪德華;;“十三五”時期的財稅改革與發(fā)展[J];金融論壇;2016年01期

4 孫開;溫馨;;中國地區(qū)間財力差異的空間結構探析[J];河北經(jīng)貿(mào)大學學報;2015年02期

5 孫正;李學軍;;基于“營改增”視角的流轉稅改革優(yōu)化了國民收入分配格局嗎?[J];上海經(jīng)濟研究;2015年02期

6 龔恩華;;基于構建地方稅體系的房產(chǎn)稅改革研究[J];北方經(jīng)貿(mào);2014年12期

7 禹奎;陳小芳;;我國建筑業(yè)“營改增”的稅率選擇與征管[J];稅務研究;2014年12期

8 林穎;歐陽升;;零售消費稅:我國現(xiàn)行地方主體稅種的理性選擇[J];稅務研究;2014年12期

9 彭曉潔;肖強;;“營改增”對房地產(chǎn)企業(yè)稅負的影響預測[J];財會月刊;2014年22期

10 李文;;我國房地產(chǎn)稅收入數(shù)量測算及其充當?shù)胤蕉愔黧w稅種的可行性分析[J];財貿(mào)經(jīng)濟;2014年09期

相關博士學位論文 前1條

1 崔運政;財政分權與完善地方財政體制研究[D];財政部財政科學研究所;2011年

相關碩士學位論文 前1條

1 袁源;“營改增”背景下地方財政收入重構研究[D];江西財經(jīng)大學;2015年

，

本文編號：1926178