昆明市“营改增”对地方税收影响研究-公共管理专业论文.docxVIP

万方数据 万方数据 摘 要 “营改增”是我国税制发展改革的必然，既适应经济转型客观要求，又是财 政体制中系统工程，并正在加速推进。短时间看，“营改增”明显会导致地方税 收和地方财政减少。“营改增”后地方税体系需要重新建设，如何保证地方政府 有充足的财政收入维持正常运作和基本的政府财政投入，是急待解决现实问题； 解决“营改增”后地方政府缺失主体税种，中央政府和地方政府财政分配问题（按 财权和事权），得到当地政府支持，是“营改增”能否顺利进行的重要因素。因 此结合昆明市国税地税收入结构、特点，从今后的发展来看，一方面要大力发展 地方经济，培育新税源，同时国税地税部门要围绕增加收入，出实招，强征管， 挖潜增收；另一方面，调整现行财税体制，在中央政府与地方政府间设计新的税 收分成制度，完善税收返还、加大对地方政府的转移支付力度，增强地方政府财 力，重塑地方税收体系，保障地方政府的既得利益，以求最大限度地减少“营改 增”带来的震荡冲击，以保证昆明市宏观经济及财税管理体制的平稳有序运行。 本文就“营改增”后对昆明市地方税收影响进行分析，并给出对策和建议。 本文新颖之处有三方面，一是数据翔实完整，所用数据是 2012 年-2015 年 昆明市国税部门和地税部门实际数据；二是方法新，采用国税地税两大部门数据 进行分析，跨越部门界限，对“营改增”前后税收进行图表分析；三是具有现实 操作性。对“营改增”存在的问题均提出相应的解决办法，这些办法由于紧密和 税收征收管理工作结合，因此可操作性强。 关键词：昆明市,“营改增”,地方税收,对策 I ABSTRACT Business tax VAT instead is the inevitable choice of our country tax system reform in the new period, and adapt to the objective requirement of the economic transformation in China, is a systemic engineering in the fiscal system reform, and is accelerating. At present, Business tax VAT instead of short-term effect is very significant, from the above has a certain influence on allowances for local fiscal revenue. After the battalion to add how local tax system construction, how to ensure that the local government, after losing their biggest duty have enough revenue to maintain the normal operation and the necessary government financial input, is eager to solve practical problems; Business tax VAT instead should be resolved after missing, local duty division of central and local governments according to the financial powers and responsibilities of financial allocation problem, thereby gaining the support of local government, will be the VAT enlarge around reform can ultimately is one of the key success factors. So combining kunming duty land tax revenue structure, characteristics, from the perspective of the development of the future, on the one hand, to develop the local economy, foster new tax sources, duty land tax department around increase revenue, at the same time the unreal, strong collection,