【摘要】：1994年分稅制改革后,我國(guó)初步建立了與市場(chǎng)經(jīng)濟(jì)相符的地方稅體系,也使地方稅收收入成為地方政府的主要收入來(lái)源。但由于稅制設(shè)計(jì)之初力求提高“兩個(gè)比重”,偏重保障中央稅收收入,地方稅收的地位只能趨于次席。在其后的將近二十年,地方又面臨事權(quán)不斷下移、財(cái)權(quán)不斷上移,地方財(cái)政尤其是基層政府財(cái)政出現(xiàn)異常窘迫的境況。在地方財(cái)力不能匹配事權(quán)支出時(shí),收費(fèi)、土地財(cái)政等地方行為也愈演愈烈。因此,重構(gòu)中央與地方政府間關(guān)系,合理劃分地方政府事權(quán)并建立與之相匹配的地方稅體系,構(gòu)建地方稅的主體稅種,矯正地方政府的行為扭曲已經(jīng)成為當(dāng)前迫在眉睫的大事。由于財(cái)產(chǎn)稅稅源豐裕、易于地方政府征管,適宜作為地方稅的主體稅種。本文通過(guò)研究我國(guó)地方主體稅種的現(xiàn)狀,并借鑒國(guó)外地方稅主體稅種選擇的經(jīng)驗(yàn),認(rèn)為將來(lái)應(yīng)該確立財(cái)產(chǎn)稅作為我國(guó)地方稅的主體稅種。文章重點(diǎn)對(duì)房產(chǎn)稅的收入能力進(jìn)行了測(cè)算,并分析了房產(chǎn)稅改革對(duì)居民稅負(fù)的影響,認(rèn)為在適宜稅負(fù)下房產(chǎn)稅改革后可以作為地方主體稅種。在現(xiàn)階段“營(yíng)改增”大環(huán)境下,營(yíng)業(yè)稅的逐漸萎縮導(dǎo)致地方稅收收入受到考驗(yàn),地方稅種唯一的大稅種的消亡也讓地方稅主體稅種的構(gòu)建更加急迫。因此在現(xiàn)階段還應(yīng)選擇企業(yè)所得稅作為過(guò)渡。本文選取企業(yè)所得稅收入分享體制改革前方案,研究了按照該方案企業(yè)所得稅在地方稅中的地位,并構(gòu)建模型對(duì)企業(yè)所得稅稅收收入進(jìn)行了預(yù)測(cè),認(rèn)為其可以作為過(guò)渡期地方稅的主體稅種。文章最后提出了財(cái)產(chǎn)稅的培育建議,以使財(cái)產(chǎn)稅真正成為我國(guó)地方稅的主體稅種。
[Abstract]:After the reform of the tax distribution system in 1994, our country initially established a local tax system consistent with the market economy, which also made the local tax revenue become the main source of local government revenue. However, at the beginning of the tax system design, the status of the local tax can only be reduced to the second place, because it tries to raise the "two proportions" and pays more attention to the protection of the central tax revenue. In the next twenty years, the local government has been faced with the power to move down, the financial power has been moving up, and the local finance, especially the grass-roots government finance, is in an extremely difficult situation. In the local financial resources can not match the power of expenditure, fees, land finance and other local behavior is also intensified. Therefore, reconstructing the relationship between the central government and the local government, rationally dividing the local government's administrative power, establishing the corresponding local tax system, constructing the main tax category of the local tax, and correcting the distortion of the local government's behavior have become an urgent matter at present. Property tax is easy to be collected by local government, so it is suitable to be the main tax of local tax. By studying the present situation of local tax in our country and drawing lessons from the experience of foreign countries, this paper holds that property tax should be established as the main tax of local tax in the future. The paper emphatically calculates the income ability of the property tax, analyzes the influence of the property tax reform on the residents' tax burden, and thinks that the property tax reform can be regarded as the main tax type of the local place after the reform of the property tax under the appropriate tax burden. At the present stage, the business tax gradually shrinks and causes the local tax revenue to be tested, and the disappearance of the only big local tax also makes the construction of the local tax main tax more urgent. Therefore, enterprise income tax should be chosen as the transition at the present stage. This paper selects the scheme before the reform of income sharing system of enterprise income tax, studies the status of enterprise income tax in local tax according to this scheme, and constructs a model to predict the income of enterprise income tax. It can be regarded as the main tax of local tax in the transitional period. Finally, the paper puts forward some suggestions on the cultivation of property tax, so that property tax can become the main part of local tax in our country.
【學(xué)位授予單位】：南京財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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