目录
1 导言
1.1 研究背景和选题意义
1.1.1 研究背景
1.1.2 研究意义
1.2 文献综述
1.2.1 国外研究现状
1.2.2 国内研究现状
1.2.3 对国内外相关研究的评述
1.3 研究框架和研究方法
1.3.1 研究框架
1.3.2 研究方法
1.4 本文的创新与不足
1.4.1 本文的创新
1.4.2 本文的不足
2 地方财力构建的相关理论
2.1 政府间事权划分理论
2.1.1 公共品理论
2.2 事权与财力匹配理论
2.2.1 事权与财力的关系
2.2.2 事权与财力匹配机制
3 “营改增”对地方财政收入的影响研究--以四川省为例
3.1 我国地方财力构建状况概述（1949-2014）
3.1.1 分税制之前中央与地方的财力、事权关系（1949-1993）
3.1.2 分税制后中央与地方财力、事权的关系（1994-2014）
3.2 “营改增”前四川省财政概况
3.2.1“营改增”财政体制改革概况
3.2.2 “营改增”前四川省财政收入概况
3.3 现行“营改增”政策实施后四川省财政概况
3.3.1 现行“营改增”政策实施后四川省财政收入总量概况
3.3.2 现行“营改增”政策实施后四川省财政收入结构构成及其分析
3.4 全面推行“营改增”政策后四川省财政概况
3.4.1 增值税税基选择
3.4.2 房地产业“营改增”测算
3.4.3 建筑业“营改增”测算
3.4.4 金融保险业 “营改增”测算
3.4.5 生活服务业“营改增”测算
3.4.6 全面推行“营改增”对四川省财政收入的影响
4 地方政府财力构建的国际借鉴
4.1 德国地方政府财力构建
4.1.1 德国地方政府财力构建情况概述
4.1.2 德国地方政府财力构建特点
4.2 意大利地方政府财力构建
4.2.1 意大利地方政府财力构建情况概述
4.2.2 意大利地方政府财力构建特点
4.3 俄罗斯地方政府财力构建
4.3.1 俄罗斯地方政府财力构建情况概述
4.3.2 俄罗斯地方政府财力构建特点
5 完善财税体制，构建我国科学的地方收入体系
5.1 明晰政府间事权与财力分配，科学界定政府间支出范围
5.1.1 科学划分各级政府的事权与支出范围
5.1.2 调整中央与地方政府的税收划分
5.2 完善地方税收体系，优化地方税制结构
5.2.1 构建地方税收法制体系，适当拓宽地方税收权限
5.2.2 合理提高地方在增值税中收入分成比例
5.2.3 培育新地方主体税种，完善地方税收体系
5.3 建立规范科学的转移支付制度
6 结论
参考文献
致谢
摘 要
1994 年进行的分税制改革对我国中央和地方财政收入按税种进行了划分，此次改革为提升中央政府的宏观调控能力，重点保障了中央财政收入，并形成了现有中央与地方事权和财力的分配机制。然而由于设计上存在不足，其弊端也逐渐显露，最为突出的问题是由于中央与地方政府间事权与财力划分不合理、缺乏关于地方税体系的科学设计，导致地方欠缺合宜的主体税种，使地方政府财政收入规模过低并制约其履行公共服务的职能。2012 年开始实施的“营改增”试点启动了我国新一轮的税制改革，此次改革将现有地方主体税种营业税改征为中央地方共享的增值税，对于已收不抵支的地方财政来说无疑是雪上加霜。十一届三中全会提出了保持我国现有中央与地方财力格局，因此要实现地方财政的良性发展则必须明晰“营改增”对其影响程度，据此重新理清中央与地方政府间的事权范围，科学构建地方税收体系，这对于完善我国财税体制意义重大。
本文在研究和撰写过程中理论与实践相结合，定性分析和定量分析并重，对“营改增”背景下地方财力的构建进行了探讨。在定性分析中，阐述了事权与财力相关理论、我国分税制后财政体制的现状、“营改增”的内容以及提出了重构地方财力的对策；在定量分析中，本文对 2001 年至今四川省财政数据进行较全面的收集、计算和对比分析，并在此基础上以行业增加值为基础，根据《2007 年四川省投入产出表》里中间投入比例，通过生产法公式进行建筑业、房地产业、金融业和生活服务业的应纳增值税数据测算，探讨“营改增”全面推行后四川财力情况，以此分析“营改增”对四川财政收入的影响。
本论文首先介绍了全文基本概况，包括论文意义、文献综述、研究框架、方法以及论文的创新和不足；其次论述地方财力构建的相关理论，从公共品提供的角度对中央与地方事权范围界定上进行理论分析，在明确事权划分原理基础上理清事权与财力的匹配机制，以此为全文的分析提供理论支撑；再次在实践层面，本文着重阐述了“营改增”对四川省财政收入的影响，撰写过程中以时段划分层次，通过理清建国后我国地方财力沿革，整体把握我国财政体制发展状况，并剖析分税制财政体制现存问题，为后文定量分析提供背景铺垫，在此基础上进行四川省财政数据研究，按照“营改增”在四川试点前、现行改革试点中以及全面推行后三个时间段，探讨四川省财政收入总况、税收收入和非税收入构成情况和财政收支概况，得出 “营改增”的全面推进使本已形势严峻的四川财政收入进一步缩减的结论；根据这一结论，在提出对策前本文借鉴了国际经验，分析并对比了德国、意大利和俄罗斯三个国家中央与地方间事权与财力划分的模式，为我国地方财力的改进提供了学习和借鉴意义；最后，根据上述的理论分析以及数据测算，对我国构建地方财力提出建议：在事权与财力匹配机制上，中央应进一步扩大其事权和支出责任范围，在完善地方税收体系上，不仅要适当拓宽地方税收权限、增加地方增值税的分享比例，更需要建立起科学合宜的地方主体税种，据此对省一级开征零售环节消费税进行可行性探讨，对市、县级选择房产税作为主体税种进行可行性探讨，此外还提出需优化我国转移支付体制的建议，通过清整现有转移支付结构，适当扩大一般性转移支付比例以及设计横向的转移支付模式来形成我国完善的转移支付框架。
关键词：财力 分税制 营改增 主体税种
Abstract
Reformation on tax distribution system implemented in 1994 divided central andlocal financial incomes according to taxes, aiming to improve central government'smacro-control ability and assure its financial income. Thus, the distribution mechanismregarding to governance and financial resources between central and local governmentsis hereby established and carried out at present. However, the disadvantages of themechanism have been gradually revealed due to its design deficiencies. Among those,the most prominent problem was the governance and financial resources betweencentral and local authorities have been unreasonably distributed, together with the lackof a scientific design for local tax system, which have caused deficiencies to the localgovernments for appropriate main taxes and lower financial income scale, as well as therestrictions of public services execution. The pilot experiment for replacing business taxwith value-added tax （VAT） implemented in 2012 started up a new round of tax reformin China, which replaced current local business tax as main taxes with value-added taxwhich the income is shared by both central government and local authorities. This isundoubtedly an increased misfortune for local finance where the income has alwaysbeen lower than their expenditures. The Third Plenary Session of the 11th CentralCommittee has put forward to maintain our current financial structure between centralgovernment and local authorities. Hence, the realization for a favorable development oflocal finance must have a clear perspicuity on the impact that the policy of replacingbusiness tax with value-added tax brings to it. Based on this, the scope of governancebetween central government and local authorities could be better clarified and the localtax system be established with scientific approach. All these factors are of greatsignificance to improve the tax system in our country.
In this paper, the combination of theory and practice is adopted amid the process ofresearch and writing, together with the equal qualitative analysis and quantitativeanalysis, so as to discuss the structure of the local finance under the background that thepolicy of replacing business tax with value-added tax is implemented. In qualitativeanalysis, the theory relating to governance and financial resources, financial system'scurrent situation and content of the policy of replacing business tax with value-addedtax are being discussed and the restructuring of local financial resources is beingproposed. In quantitative analysis, a comprehensive collection, calculation andcomparison have been conducted for financial data in Sichuan Province from 2001 tothe present. On this basis, with industry's added value as the foundation and in the lightof the proportion of intermediate input among Sichuan Input-output Table in 2007,VAT payable data calculation is carried out for construction industry, real-estate industry,financial industry and life service industry through the production approach formula,based on these data the financial status can be figured out after the policy of replacingbusiness tax with value-added tax is fully implemented in Sichuan, as well as theanalysis on the impact that the policy brings to Sichuan government revenue.
In this paper, the basic information is presented initially, including the paper'ssignificance, literature overview, research framework, method, the paper's creation anddeficiency. Secondly, the relevant theory for local financial resources structure isdiscussed, and the theoretical analysis is conducted for the governance scope definitionbetween central government and local authorities from the perspective of having publicgoods provided. According to the principle of the clear division of governance, asuitable mechanism for governance and financial resources shall be clarified. Theseprovide a theoretical support for this paper's analysis. Practically, the paper isemphasizing on the impact that the policy of replacing business tax with value-addedtax brings to Sichuan government revenue. During the process of writing, time divisionis adopted to classify the local financial development after the founding of the PRC andhave an overall understanding of our country's financial development status, as well asthe deep analysis on the existing problem of the financial tax decentralization system, soas to provide supports for the quantitative analysis in next chapter. Based on these, thefinancial data research for Sichuan Province shall be carried out. According to threedifferent periods including the period before the policy of replacing business tax withvalue-added tax implemented in Sichuan, the period that the current reformation isexecuted as pilot experiment and the period after the reformation's fully execution, thegeneral status of Sichuan government revenue, tax revenue, non-tax revenuecomposition and financial revenue and expenditure status are discussed to conclude thatthe overall implementation to the policy of replacing business tax with value-added taxhas put the tough government revenue in Sichuan to a further reduction. In accordancewith this result, this paper has referenced other international experiences before thesolution is put forward, so as to analyze and compare the governance and financialresources division and structure between Central government and local authorities inGerman, Italy and Russia. This will provide guidance and reference for local financialresources structure. Lastly, due to the above-mentioned theoretical analysis and datacalculation, following suggestions are to be proposed for local financial resourcesstructure in China: in the aspect of the matching mechanism for governance andfinancial resources, central government is expected to enhance and expand itsgovernance and range of expenditure responsibility. In the aspect of the improvementfor local tax system, the proper expansion of local tax restriction and the increase for theproportion of VAT sharing by local authorities shall be carried out, and localgovernments should scientifically establish its main tax Based on this, the feasibilitydiscussion shall be executed at provincial first-level areas for collecting theconsumption tax in retail sectors and the feasibility discussion for choosing houseproperty tax as the main tax at city and county level areas. In addition, the proposal tooptimize the transfer payment mechanism is also put forward. Through regulating thecurrent transfer payment structure and properly expanding the general transfer paymentproportion, together with the design for the horizontal transfer payment mode, animproved transfer payment structure shall be realized in our country.
Key words: financial resources, system of tax distribution,replacing business tax with value-added tax, main taxes
