1完善地方税收体系研究——以江苏省地税局为例ResearchonPerfectingLocalTaxSystem——TakingJiangsuLocalTaxationBureauasanExample摘要随着“营改增”全面铺开，地方政府的税收收入来源路径也出现翻天覆地剧变，其中作为传统重点项目的营业税正式宣告成为历史，此时增值税也暴露部分弊端，无法填补营业税缺失后导致的地方税收收入锐减而造成的财政空缺；由于地方建设需要，地方政府近年来收支不平衡加剧，部分地方政府债务规模较大。因此健全地方税收体系迫在眉睫。本文对江苏省的地方税收体系进行了调查研究，发现存在着中央与地方财权与事权不匹配、税收立法权不规范等问题，根据“十四五规划”完善税制的要求，采用比较分析法和实证分析法，提出相应的政策建议，为完善地方税制体系提供参考。关键词：营改增；地方税收体系；分税制2ResearchonPerfectingLocalTaxSystem——TakingJiangsuLocalTaxationBureauasanExampleWiththefullrolloutofthe"VATreform",localgovernments'taxrevenuesourceshavealsoundergonedrasticchanges.Amongthem,businesstax,atraditionalkeyitem,wasofficiallyannouncedashistory.Atthistime,value-addedtaxalsoexposedsomeoftheshortcomingsandwasunabletocompensateforthelackofbusinesstax.Fiscalvacanciescausedbythesharpdropinlocaltaxrevenues;duetolocalconstructionneeds,localgovernmentshaveintensifiedtheirincomeandexpenditureimbalancesinrecentyears,andsomelocalgovernmentshaverelativelylargedebts.Therefore,itisurgenttoimprovethelocaltaxationsystem.ThispaperinvestigatesandstudiesthelocaltaxationsysteminJiangsuProvince,andfindsthatthereareproblemssuchasthemismatchbetweenthecentralandlocalfinancialpowersandpowers,andthenon-standardtaxationlegislativepower.Accordingtotherequirementsofthe"14thFive-YearPlan"toimprovethetaxsystem,comparativeanalysisandEmpiricalanalysismethod,putforwardcorrespondingpolicyrecommendations,providereferenceforimprovingthelocaltaxsystem.Keywords:VATreform；Localtaxsystem；Taxsharingsystem目3录0引言.....................................................................................................................41地方税收体系理论分析.....................................................................................41.1相关概念界定.................................................................................................41.1.1地方税.................................................................................................41.1.2地方税收体系.....................................................................................41.1.3国地税合并.........................................................................................51.2构建地方税收体系的相关理论.....................................................................61.2.1地方税收体系存在的制度基础.........................................................61.2.2地方税收体系存在的效率基础.........................................................61.2.3地方税收体系产生的直接原因.........................................................71.3我国地方税收体系改革过程.........................................................................71.3.1新中国以前的地方税收体系.............................................................71.3.2新中国成立到分税制改革前的地方税收体系.................................81.3.3分税制改革后的地方税收体系.........................................................92全面“营改增”对地方税收体系的影响分析...............................................112.1“营改增”改革现状分析.....................................................
