本文選題：稅收共享 + 區(qū)域經(jīng)濟(jì)影響��； 參考：《吉林財經(jīng)大學(xué)》2014年碩士論文

【摘要】：稅收共享是指中央政府和地方政府按照一定方式劃分稅收收入，其實(shí)質(zhì)是在于確保中央主導(dǎo)、地方自主的經(jīng)濟(jì)格局下，有效提高各級政府的公共產(chǎn)品提供能力。我國于1994年1月7日開始正式推行分級分稅體制下的稅收共享，自此以后，共享稅收入作為我國稅收收入的主體，為我國經(jīng)濟(jì)健康發(fā)展提供源源不斷的財力保障和經(jīng)濟(jì)支持。 論文首先闡述了稅收共享的基本理論，論述了西方國家的共享稅理論基礎(chǔ)，總結(jié)了稅收共享的收入劃分原則。 其次，分三個層面對我國現(xiàn)行稅制結(jié)構(gòu)做了總體分析與描述。一是從分稅制視角對我國稅收共享的歷史變遷和政策調(diào)整進(jìn)行考察，最終肯定了稅收共享對我國經(jīng)濟(jì)發(fā)展的積極意義。二是分別從中央、地方兩個視角對稅收共享進(jìn)行縱向考察，探討中央、地方稅收收入和財政收入的依賴程度，總結(jié)四大主體共享稅種的變化規(guī)律與特點(diǎn)。三是以北京、上海、江蘇、吉林、湖南、山西六個省市為例對我國的稅收共享進(jìn)行了實(shí)證分析，考察了現(xiàn)行共享稅分享比例和稅種設(shè)置對于區(qū)域經(jīng)濟(jì)的影響，總結(jié)出四大主體稅種對經(jīng)濟(jì)呈現(xiàn)不同影響。通過對現(xiàn)行稅制結(jié)構(gòu)下稅收共享的總體描述，論文指出，無論是地方還是中央，財政收入和稅收收入的共享稅依賴程度均高于50%，共享稅收入對于地方財政的供給率較低，影響了我國地方公共產(chǎn)品提供，現(xiàn)行的稅收共享比例影響了區(qū)域經(jīng)濟(jì)發(fā)展，擴(kuò)大了地區(qū)經(jīng)濟(jì)差距，稅種設(shè)置不夠合理，，不利于地區(qū)經(jīng)濟(jì)發(fā)展。 再次，運(yùn)用比較研究方法對日本、德國、美國進(jìn)行重點(diǎn)考察和比較，并總結(jié)出對我國稅收共享的啟示和借鑒之處。比較分析結(jié)果表明，無論是集權(quán)國家還是分權(quán)國家，都在保證共享稅規(guī)模的基礎(chǔ)上，鼓勵地方附加稅的發(fā)展，積極根據(jù)本國國情合理調(diào)整共享比例。 最后，在全面分析基礎(chǔ)上，文章創(chuàng)造性地以不定系數(shù)模型確定了我國“營改增”之后稅收共享比例應(yīng)介于54.36%-60.09%之間，提出了適度調(diào)整所得稅共享比例的總體思路，以及構(gòu)建地方稅體系的具體設(shè)想和應(yīng)遵循的基本原則。
[Abstract]:Tax sharing means that the central government and the local government divide the tax revenue according to a certain way, its essence is to ensure the central leading, local autonomous economic structure, effectively improve the ability of all levels of government to provide public goods. Since January 7, 1994, China began to formally implement tax sharing under the system of classified and divided tax. Since then, as the main body of tax revenue in China, the sharing tax revenue has provided continuous financial security and economic support for the healthy development of China's economy. Firstly, this paper expounds the basic theory of tax sharing, discusses the theoretical basis of sharing tax in western countries, and summarizes the principle of income division of tax sharing. Secondly, it makes a general analysis and description of the current tax system structure in three levels. The first is to investigate the historical changes and policy adjustment of tax sharing in China from the perspective of tax sharing, and finally confirm the positive significance of tax sharing to the economic development of our country. The second is to make a longitudinal investigation on tax sharing from two perspectives of the central and local governments, to discuss the degree of dependence of the central and local tax revenue and the fiscal revenue, and to sum up the changing laws and characteristics of the four main bodies sharing taxes. Third, taking Beijing, Shanghai, Jiangsu, Jilin, Hunan and Shanxi as an example, the paper makes an empirical analysis of the tax sharing in China, and investigates the impact of the current share tax sharing ratio and tax type setting on the regional economy. Summed up the four main categories of tax on the economy presents different impacts. Through the general description of tax sharing under the current tax system structure, the paper points out that, whether local or central, the degree of shared tax dependence of fiscal revenue and tax revenue is higher than 50%, and the supply rate of shared tax revenue to local finance is low. It affects the supply of local public goods in our country, and the current tax sharing ratio affects the development of regional economy, widens the gap of regional economy, and sets up tax categories not reasonably, which is not conducive to the development of regional economy. Thirdly, the comparative research method is used to study and compare Japan, Germany and the United States, and the enlightenment and reference to tax sharing in China are summarized. The results of comparative analysis show that both centralized countries and decentralized countries encourage the development of local additional tax on the basis of ensuring the scale of shared tax and adjust the sharing ratio according to their national conditions. Finally, on the basis of comprehensive analysis, the paper creatively determines that the share ratio of tax revenue should be between 54.36% and 60.09% after "business reform and increase" in China, and puts forward the overall idea of adjusting the share proportion of income tax moderately. As well as the construction of local tax system specific ideas and should follow the basic principles.
【學(xué)位授予單位】：吉林財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42

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