本文選題：城鎮(zhèn)化　切入點：地方稅制改革　出處：《華中師范大學》2014年碩士論文　論文類型：學位論文

【摘要】：新型城鎮(zhèn)化作為我國的發(fā)展戰(zhàn)略,具有深刻的意義。如何發(fā)展新型城鎮(zhèn)化,如何推進新型城鎮(zhèn)化,都是需要我國在不斷探索中完成的。李克強總理說過：“要推進以人為核心的新型城鎮(zhèn)化”。事實也證明新型城鎮(zhèn)化與傳統(tǒng)城鎮(zhèn)化最大的區(qū)別,不僅僅是注重簡單的人口增長和房產(chǎn)增加的問題。而是不斷強調(diào)以人為本、社會保障、服務均等化、人居環(huán)境、產(chǎn)業(yè)模式等方面協(xié)調(diào)發(fā)展的城鎮(zhèn)化目標,真正實現(xiàn)統(tǒng)籌、協(xié)調(diào)、可持續(xù)的發(fā)展。 而隨著近年來,各城市在新型城鎮(zhèn)化進程中暴露出的地方財力不足、地方政府大面積舉債、地方政府過于依賴土地市場籌集資金等諸多問題。再加上我國分稅制改革的不徹底,客觀造成的地方政府財力不足；地方稅制不夠完善,沒有與事權匹配的財權支持；特別是從“營改增”的種種跡象表明,“營改增”是中央政府豐富中央財政,而進一步削弱了地方財政收入的另一次不徹底的“分稅制”改革。 針對上述在新型城鎮(zhèn)化發(fā)展中出現(xiàn)的問題。本文試著從我國新型城鎮(zhèn)化現(xiàn)狀和發(fā)展入手。結合地方稅體系與新型城鎮(zhèn)化的關系,在引出新城鎮(zhèn)化進程中的核心的財力保障問題的同時,從“以人為本”、環(huán)境保障、服務均等化方面加以闡述及研究。將如何解決財力保障問題、如何引導新型城鎮(zhèn)化的發(fā)展的問題和如何深化地方稅制改革有機的結合起來。 借鑒國外稅制改革的經(jīng)驗,從地方稅收立法權、地方稅主體稅種設置、地方稅收如何運用優(yōu)惠措施等調(diào)控手段作為切入點。著重研究如何讓地方稅制改革促進新型城鎮(zhèn)化的發(fā)展,找出在解決新型城鎮(zhèn)化發(fā)展過程中出現(xiàn)的“錢”、“人”、“地”等問題的方法和途徑,有針對性的提出政策和建議。
[Abstract]:As a new urbanization development strategy in China, has a profound significance. How to develop new urbanization, how to promote the new urbanization, are constantly exploring the needs of our work. The prime minister Li Keqiang said: "to promote human centered new urbanization". In fact the biggest difference between the new town with the traditional Town, not only focus on the simple increase in population growth and real estate issues. But the constant emphasis on people-oriented, social security, service equalization, living environment, the goal of urbanization and coordinated development of industry mode, realize the overall, coordinated, sustainable development.
Recently, the city exposed in the new urbanization process the lack of local financial resources, local government debt problems in large area, the local government is too dependent on the land market to raise funds. With China's reform of the tax system is not complete, the local government financial objective deficiency caused by the local tax system is not perfect; no support, property rights and powers; especially the show from "signs of replacing business tax with value-added tax(VAT)", "replacing business tax with value-added tax(VAT)" is the central government rich central finance, and further weakened the local fiscal revenue on an incomplete "tax system reform".
In view of the above in the development of new urbanization problems. This article tries to start from the present situation and the development of new urbanization in China. Combined with the relationship between local tax system and the new urbanization, financial security problems in introducing the new core in the process of urbanization at the same time, from the "people-oriented", environmental protection, and elaborate study on service equalization. How to solve the financial security problem, the problem of how to guide the development of new urbanization and how to deepen the reform of local tax system organically.
Foreign tax reform experience, from the local tax legislative power, the main category of local tax, local tax preferential measures such as how to use the means of regulation as a starting point. Focus on how to make the local tax reform to promote the development of new urbanization, new urbanization to find in the development process of "money", "people", "method" problem, put forward some policies and suggestions.

【學位授予單位】：華中師范大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42;F299.21

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本文編號：1615655