【作者】 杨宁；

【导师】 朱晓波；

【作者基本信息】 东北财经大学 ， 财政学， 2016， 硕士

【摘要】 营业税虽然是共享税,却因为对地方财政、区域经济的重要影响,成为事实上的地方税主体税种。但随着“营改增”改革的不断深化,营业税最终将被增值税取代。而地方税主体税种在组织地方财政收入,稳定地方收支水平等方面发挥着不可替代的作用,所以“营改增”后重新构建地方税主体税种十分必要。本文在“营改增”的背景之下,探讨我国地方税主体税种的优化选择问题。本文共分为五部分。第一部分从阐明研究背景及意义入手,总结了当前国内外学者对地方税主体税种问题的研究,最后点明了本文的创新与不足之处。第二部分研究了关于主体税种的一些理论。首先,本部分明确了主体税种的内涵。其次,从地方财政的筹集和稳定两个角度讨论了确定主体税种的必要性。再次,明确了主体税种的两大标准和一些特征。第三部分以“营改增”作为分界,讨论了“营改增”之前地方税体系的构成及地方税收的增长趋势、结构比例等,接着探讨了“营改增”给地方税收带来的影响,在此基础之上,考察地方税体系的特征,然后研究了主体税种的现状。第四部分基于地方税的现状,探讨是否存在一个地方税种可以直接替代营业税。本部分从地方税各税种税源充足性、税源稳定性,以及增长潜力三个角度进行分析,最终得出结论：地方税体系中,仅有一些在理论上比较符合主体税种要求的税种,若要重新构建主体税种,必须对这些税种进行改革。第五部分是优化主体税种的建议。首先,从税源和影响力两个角度进行分析,最终得出结论：房产税最适合作为主体税种。但是,由于我国目前的房产税还存在着诸多不足,短期内无法替代营业税发挥主体税种的作用,所以必须加以改革。然后,基于短期和长期两个不同的时间范围,针对重新构建主体税种提出建议。在短期,可以提高地方政府的增值税分享比例,暂时解决地方财力不足的问题,由于增值税税基流动性大等原因,并不适合长期充当主体税种,但提高地方政府的增值税分享比例可以为房产税改革赢得时间。在长期,应该以改革后的房产税作为主体税种,改革的重点在于现行房产税制度中不符合主体税种标准和特征之处。本文的创新之处在于,在研究地方税主体税种的过程中指出主体税种对地方政府政策和行为的影响,以及在提出优化主体税种建议过程中,从短期和长期两个视角给出不同的建议,并提出在短期内选择暂时性的主体税种时,应该重点考虑如何在保证过渡时期地方财力的同时,尽可能地减少过渡期的改革成本。本文的不足之处在于,限于作者实践阅历及学术功底,关于地方税主体税种的讨论分析深度不够。更多还原

【Abstract】 Business tax is a kind of shared taxes, but business tax has been the main local tax since the reform of the tax system in fact, because business tax plays an important role in local fiscal revenue, regional economic development and so on. But business tax will eventually be replaced by VAT with the reform program to replace the business tax with a value-added tax. The main tax plays an irreplaceable role in the local fiscal revenue and expenditure, so the main local tax is necessary. This paper discusses the issue of optimal selection of main local tax.This paper analyzes the problem in five parts.The first part clarifies the background and significance, then summarizes current research, finally points out the inadequacies and innovation in this paper.The second part analyses basic theory of main local taxes. First, this part defines the meaning of main local taxes. Secondly, the paper discusses the necessity to determine the main local tax from the perspective of the local revenue. Then the paper determines the criteria of the main local tax. Finally, the part analyses the characteristics of main local tax.The third part discusses the growth trend and proportion of local taxes, then discusses the impact on the total amount and structure of local taxes. Based on this, the paper summarizes the current features of local tax system. Then, the paper studies the current situation of main local tax. China is facing the problem of lack of main taxes after the reform program to replace the business tax with the VAT.The forth part discusses whether a local tax can replace business tax, as the new main taxes. This section gives the conclusion from the perspectives of the revenue adequacy, stability, and the growth potential, theoretically there are some taxes in line with the requirements of the main tax taxes in local tax system. To rebuild the main taxes, China has to reform these taxes.Part V is some advice about optimization of main local tax. First, this part analyzes from two perspectives of revenue sources and influence, and ultimately give the conclusion that property tax is the most suitable main local tax theoretically. However, because Chinese current property tax still has many problems, so it can’t replace the role of business tax in the short term, it must be reformed. Then, this part gives some proposals on rebuilding the main tax. In the short term, China can increase the proportion of VAT share of local government, which is a temporary solution to the problem of insufficient local revenue. Because the tax base of VAT has liquidity, it is not a suitable main local tax for long term. In the long term, the reformed property tax will be the main local tax, the focus of reform is the points which do not meet the criteria of the main local tax.The innovation of this paper is the main tax impact on local government policies and practices, and two different proposals from short-term and long-term perspectives. Then the paper points out that the most important thing is how to ensure the local financial revenue and minimize the cost of reform. The inadequacy of this paper is that the analysis about main local tax is not profound enough.更多还原