【作者】 龚志坚；

【导师】 王乔；

【作者基本信息】 江西财经大学 ， 财政学， 2010， 博士

【摘要】 我国国民经济的快速发展是以资源的快速耗竭和环境污染的恶化为沉重代价,无序的粗放型的经济发展模式已经严重制约了我国经济、社会和自然环境的和谐发展。实施主体功能区发展战略,是转变经济的发展方式,落实科学发展观的战略举措。自2005年10月中共十六届五中全会和2006年3月《国家“十一五”规划纲要》确立主体功能区发展战略以来,部分省份开始了主体功能区划的试点,但停留在划分层面的较多,设立配套的具有特色的财税政策较少,部分省份甚至还未开展主体功能区的区划。受主体功能区发展战略实践活动尚未普及和不够丰富的制约,理论界对如何运用财税政策贯彻主体功能区发展战略意图,研究得还不够系统和深入。本文的研究目的在于从财税政策作用于投资、消费和就业等要素的机理出发,借鉴国外运用财税手段调控经济、实现环保、促进公共服务均等化的成功经验,根据我国四类主体功能区的目标任务,确立相关财税政策的目标定位和设计构想,力求在主体功能区财税政策理论研究领域,进一步拓展系统性和挖掘研究深度。并对主体功能区发展战略下的财税政策的设计和运用进行细化,并预测各种财税工具使用产生的效果,构建贯彻实施主体功能区发展战略所需的各种机制,增强操作性和指导性。本论文的研究方法实现了四个结合。定性分析与定量分析相结合,既有各种财税工具调控经济、实现环保、促进公共服务均等化的机理阐述,又有它们促进主体功能区战略目标实现的绩效分析；规范分析与实证分析相结合,既有我国目前各种财税工具使用与主体功能区战略目标不相适应及改进建议的规范分析,又有国外类似领域及我国各种财税政策使用的实证分析；历史研究与逻辑研究想结合,既有国外及我国财税政策运用的实践历史研究,又有在当前历史时点,面对主体功能区发展战略的大背景,设计财税政策须考虑的相关逻辑因素的分析；理论研究与实践研究相结合,研究既有理论上的解释,总结财税政策运用的规律,而且以理论为指导,提出适应主体功能区发展战略要求的财税政策的设计,并力求具有可操作性。本论文在以下三个方面具有创新性。一是观点创新。主体功能区发展战略的实施,是我国发展理念的一次重大变革,是新鲜事物,在各种配套政策研究尚处初级阶段的时期,本文对主体功能区发展战略甚为重要的财税配套政策展开系统研究,具有观点上的创新性。二是内容创新。本文着重从环境税、税式支出、转移支付、基础设施公共投资、政府绿色采购等各种财税工具的设计、运用方面,探讨与主体功能区发展战略的契合,所研究的内容都是实践尚未丰富,亟待解决的前沿课题。三是方法创新。运用计量研究方法分析各种财税政策在主体功能区发展战略实施过程中的效应；在环境税、转移支付、基础设施公共投资、税式支出、政府绿色采购5个核心内容的撰写过程中,按照国外相关实践、我国当前现状与绩效评价、适应主体功能区要求的相关财税政策设计三个步骤展开,使论文更具有针对性、可操作性和视野广阔性。通过相关研究分析,本文得出以下结论。一、环境税是促进主体功能区环保和资源节约的有力工具主体功能区发展战略强调要加强能源资源节约和生态环境保护,增强可持续发展能力。因此,征收环境税,通过发挥市场价格机制,解决生产的负外部效应问题,会有比较理想的效果。对于生产者来说,通过对污染征收环境税,提高了企业制造污染的成本,有助于将外部成本内生化,使其边际私人成本等于其边际社会成本,从而促使企业通过诸如废物再回收、废物分解前的净化、减少产量等方式来减少污染,增加整个社会的净收益和福利,促进经济的可持续发展。环境税也可对消费者产生影响,减少产生污染物的消费品的消费,达到保护环境、节约资源的目的。我国环境税收起步较晚,目前还很不完善,严格来说还没有真正意义的狭义环境税。从广义环境税角度看,具备环境保护调节功能的税种有车船使用税、资源税、消费税、城市建设维护税、固定资产投资方向调节税、城镇土地使用税和耕地占用税等。但这些税收政策制定时也缺乏对环境保护的考虑,其环境功能并不突出,没起到相应的保护环境的作用。以环境保护为目的设定的减免和税收差别较少,排污税还未设立。排污费作为我国目前的关键环境经济手段,由于存在制度设计不科学、难以足额征缴、征收缺乏刚性、可以转嫁、使用不规范等问题,其环保功能不够明显。当然,除了排污费我国还有一部分环境管理的收费制度,如矿区使用费和矿产资源补偿费等,但这些收费制度除了普遍存在征收范围偏窄、刚性不足、收费标准偏低、不能体现地区差异等问题外,还各有不同的缺陷。目前,我国开征环境税已具备基本健全的公共财政功能、社会对环境税的认同度提高、拥有专门的组织机构等有利条件,相关经济社会环境已形成。适应主体功能区环保要求,狭义环境税需要对课征对象、纳税环节、纳税人、计税依据和税率进行专门设计。同时,还需要资源税、消费税等其他广义环境税配套改进,促使其环保功能的有效发挥。二、政府绿色采购是促进主体功能区环保的关键环节政府实施绿色采购政策显然有利于各主体功能区的环境保护和资源节约。我们应认真借鉴国外成功的政府绿色采购经验,针对我国主体功能区的现实情况,加以研究和制定政府绿色采购政策。我们必须在国家实施主体功能区发展战略的大背景下,不遗余力地建立和推广我国的政府绿采购制度。根据我国主体功能区建设的实际情况,结合世界各发达国家的先进经验,我国的政府绿色采购制度应着重从以下几个方面设计：着眼于绿色采购观,提升绿色意识,建立绿色标准；制定必要的政府绿色采购法律、法规；改进相关政策,扶持政府绿色采购；加大对农业项目的政府绿色采购；建立一个全面、准确的信息网络技术系统；加强绿色政府采购的组织建设；明确我国政府绿色采购的优先领域；健全政府绿色采购的监督机制。三、转移支付是促进主体功能区基本公共服务均等化的重要途径主体功能区发展战略把基本公共服务均等化水平作为主体功能区的重点评价内容。可见,财政转移支付对于实现主体功能区公共服务均等化具有不可替代的重要作用。1995年,我国制定了《过渡期财政转移支付办法》,首次引入了“标准支出”和“标准收入”的概念,初步建立了与分税制体制相匹配的财政转移支付制度,并在实践中不断改进和规范。但我国现行转移支付制度在平衡各地区财力方面还存在很多问题,如各形式转移支付间缺乏协调、税收返还不利于均等化、一般性转移支付规模过小、专项转移支付均等化效应缺乏、省以下转移支付制度尚未健全,这些问题导致公共服务水平难以均等化。适应主体功能区基本公共服务均等化的要求,现有的财政转移支付体系必须进行改革。应从确立转移支付的公共服务均等化定位、改进转移支付形式、增强“因素法”的科学性、明晰划分政府间事权与财权、改进省以下财政体制、建立横向转移支付制度、建立健全转移支付的监督评价机制和管理机构、加强转移支付的法制化建设、界定主体功能区基本公共服务均等化的范围等方面,对主体功能区的转移支付进行设计。四、基础设施公共投资是促进主体功能区经济增长的坚实基础主体功能区发展战略强调,通过大力加强基础设施建设,增强吸纳资金、技术、产业和人口聚集的能力,加快工业化和城市化步伐,提升区域辐射能力,使重点开发区成为支撑今后国家或地区经济发展和集聚人口的重要载体。主体功能区的基设施建设离不开公共投资,需要我们认真研究主体功能区的基设施建设现实情况,借鉴其他国家成功的经验,针对性地设计公共投资政策。针对我国基础设施公共投资领域存在的问题,借鉴国外成功的经验,我国主体功能区的基础设施公共投资应着重从以下方面进行设计：推动投资多元化、提高投资效率、确立合理的投资范围和规模。五、税式支出是促进主体功能区产业结构升级的有效手段主体功能区发展战略强调要加快发展现代服务业,发展高新技术产业和先进制造业,提高增长质量,提升参与全球分工与竞争的层次。税式支出作为政府调整产业结构最直接的税收手段之一,对产业投资有重大影响,必然在主体功能区的产业升级中发挥作用。我国的税收政策因客观上赋予不同产业不同的税收负担,改变了不同产业的收益率,从而对资本投向具有引导作用,最终影响了产业结构。但目前我国税式支出在对产业的激励方面存在一些问题。首先,税式支出促进高新技术产业发展的力度不够。目前,服务业、农业等其他行业排除在增值税实施范围之外,不能进入进项税额进行抵扣,进一步加大了企业进行技术创新的成本,增值税政策制约着科技进步的发展。企业所得税政策不利于企业技术进步,企业资折旧方法限制过多,税收优惠政策效果不明显,鼓励企业进行科研开发力度不够。个人所得税优惠政策不完善,没有考虑高科技人才教育投资成本大的情况,在税前扣除时没有考虑居民的教育支等因素,致使居民对高层次教育投入不足；对高科技人才的创造发明、成果转让收益征收所得税,导致科研成果转化率低。其次,税式支出对现代服务业的激励不足。营业税税制不完善,现行营业税按照行业设置税目,并对课税对象采用列举法,当经济中出现一些新的生产经营方式时,营业税则无法将其纳入征税范围；税率设计上未能充分地体现行业差别,也未突出应鼓励的服务行业。所得税优惠措施对服务业产业政策的导向性体现不够。对于现代服务业,缺乏统一规范的税收优惠政策体系。再次,税式支出对先进制造业激励不足。相对于高新技术产业,对制造业给予的税收优惠少之又少,促使具有基础产业性质的制造型企业急于给自己贴上“高科技”的标签,未将科技成果真正转化为生产力去运用。使用进口设备享受的优惠多于采购国内设备,合资、外资企业拥有“超国民待遇”,使国产设备渐渐失去价格优势,我国装备制造业的税负较重,加大了产品成本负担,影响其国际竞争力。现行税收政策对先进制造业所急需的高级技工和技术设备管理人员并没有鼓励措施,高级技能人员的匮乏与先进制造业的发展不相适应。最后,目前所有制取向和区域取向的税式支出使优化产业结构的效应受到削弱。而且,我国的税收体系尤其是地方税体系不健全,导致税收缺位与收费越位现象并存,使得中央政府利用税收政策进行产业结构宏观调控的能力也大大降低。目前,我国优化开发区是现代服务业、高新技术产业和先进制造业最集中的地区。我们在借鉴国外税式支出优化产业结构的经验的同时,按照主体功能区产业升级要求,对我国税式支出进行科学设计。应从实施长期的优惠税率、运用纳税扣除和投资税收抵免方式、合理实施减免税和退税、有选择地实行加速折旧法、实行风险损失补偿制度、积极参加国际科技多双边合作的国际税收协定等方面设计促进高新技术产业发展的税式支出政策。应进一步扩大增值税征税范围,对生产企业购买诸如专利技术等其他服务投入允许进行抵扣；调整营业税的税目、税率；确定服务业税收优惠政策的目标和重点,完善现行服务业税收优惠的具体内容,调整税收优惠政策的手段和环节,制定合理有效的税式支出政策体系；建立促进服务外包产业的税收优惠政策体系；实施促进服务业市场化改革税收优惠政策。从以上几个方面,设计促进现代服务业发展的税收支出政策。应从尽快使支持先进制造业发展的优惠政策明朗化、对先进制造业的科技开发加大税收鼓励力度、减轻我国装备制造业的税负、对先进制造业高级技能人员进行个税激励等方面设计促进先进制造业发展的税式支出政策。更多还原

【Abstract】 Environmental deterioration and exhaustion of resources are warning us about what we’ve sacrificed to obtain the prosperity.The accord development of economy, society and the natural environment has been slowed down by the disordered and extensive mode of economic development. Execution of the primary function area development strategy is strategic act to change mode of economic development and fulfil the scientific concept of development.Since the CPC Plenum in October 2005 and"national" Eleventh Five-Year "Plan"in March 2006 during which the development strategy in the primary function areas is established, some provinces began to pilot the main function zoning, but remain at the division level.The establishments of complementary fiscal policy are few, some provinces have not carried out the divisions of the primary function areas yet.Restricted by the fact that the primary function area development strategies have not yet been commonly practiced and are not abundant, theorists’ analysis on how to use fiscal policy to assist the development and help implement the strategic intention of primary function areas is not taken out thoroughly and systematically.This paper begins with the role of fiscal policy functioning on those elements like investment, consumption and employment, learns to use the successful cases of how to take advantages of the fiscal measures to control economies, achieve environmental protection and promote the equalization of public services abroad.Target at China’s four primary function areas development strategy, this paper involves establishing related location-targeted fiscal policy and designing ideas according to the objectives and tasks as well, to strive to deepen the theory study of fiscal policy.We also further detail the design and application of fiscal policy under the primary function area development strategy, predict the results brought by a variety of fiscal tools and build the implementation of mechanisms needed to carry outthe primary function area development strategy in order to enhance the operability and guidance function.The research method used in this paper achieved four combinations.Firstly, the combination of qualitative analysis and quantitative analysis.We talk about both the mechanism of economic regulation and control of various fiscal instruments to achieve environmental protection, promote the equalization of public services and performance analysis of how they work to achieve the strategic objectives for the primary function area;Secondly, the combination of normative analysis and empirical analysis. Not only the normative analysis of the dilemmas lying in various fiscal tools currently used in China and strategic objectives of the primary function area and improvement advice, but also empirical analysis of foreign fiscal policy similar in this field is mentioned in this paper;Thirdly, the combination of historical research and logical study.This paper combine historical research of the practice use of fiscal policy both foreign and in China, with the logic analysis of facing the background of primary function area development strategy, those related factors to be taken into account dealing with how to design fiscal policies, in the current history point;Fourthly, the combination of theory analysis and practice analysis.In this paper, we work on the interpretation in theory, summarizing the laws of how to use fiscal policies, and put forward the design of fiscal policies adapted to primary function area development strategy more operational as well.There is innovation on three aspects in this paper. Firstly, viewpoint is inaugurated. Execution of the primary function area development strategy is change of development idea in our country.It is fangle.It is inaugurated that systemic research in fiscal policy suit to the primary function area development strategy when all kinds of policies are on primary period. Secondly, content is inaugurated.The paper discuss matching with the primary function area development strategy at environment tax, taxation payment, transfer payment, public investment and government green procurement.The research is preceding problem and it’s practice is lacking. Thirdly, means is inaugurated. The author analyse effect of all kinds of fiscal policy in Execution of the primary function area development strategy. In the course of composing environment tax, taxation payment, transfer payment, public investment and government green procurement, the author spread three steps of foreign correlative practice, current condition and performance evaluation,the design of fiscal policy suit to the primary function area.The paper has pertinence, maneuverability and extensity.According to a series of correlation studies and analysis, conclusions can be drawn as follows:Firstly, environment tax serves as a powerful tool in the promotion of the environmental protection in primary function area, as well as its resources conservation. In conformity with the primary function area development strategy, great stress has been laid on reinforcing energy-saving and environmental protection, as to enhance its ability of sustainable development. So it will reach relatively good results if we levy a tax on the environment, which can help solve the problem of negative externalities in production by strengthening the role of price-and-market mechanism.As for producer, levying tax on environment lifts the costs of polluting, which contributes to the equation of marginal private costs and marginal social costs.Thus the producer will be pushed to exhaust its ability to reduce the pollution, such as refuse reclamation, decontaminating before decomposition, reduction of outputs etc.This can bring us the boost of both the social outlays and the net proceeds of the entire society, which promotes sustainable development the other way round. Additionally, consumers will also be influenced by environment tax, and they will consume less of those goods that create more pollution, thereby protect the environment and save the resources.China is among the latecomers of environment tax, and so far, we haven’t got any environment taxes in its true sense. Broadly, those taxes conducing to environmental protection regulation involves tax on vehicles and vessels use, resource tax, expenditure tax, urban maintenance and construction tax, fixed asset investment regulation tax, land-use tax of cities and towns, tax on occupation of cultivated land and so on. However, these taxes couldn’t yield out expectation effects due to its lacking in consideration of environmental protection when drafted, and its environmental protection function is not prominent. Another problem remains unaddressed is that there’s little difference between environmental protection aiming deduction and original taxes, and disposing pollutants tax is not established. Charges for disposing pollutants, a key resource used in environment economy now in China, are not that functional owing to unscientific system design, difficulties in tax collection in full, lacking rigidity during collecting, being capable of transferring, irregular using etc. Certainly, in addition to the charges for disposing pollutants, there exist some charge back systems available for environmental control in China, like mining royalty and mineral resources compensation fee.Yet here again they have some limitations both commonly and obviously. For instance, they all suffer a narrow range of levy, a lack in rigidity, low charging standards and not being able to reflect the diversity between districts.Fortunately, China at present has been provided with those advantages like a basically perfect system of public finance, a better social understanding of environment tax, some specialized organizations available. We can see that related social and economic conditions for environment tax have been realized.In order to meet the demands of primary function area, environment tax,in the narrow sense,requires special designs for the objects of assessment, intermediate links of taxation, taxpayer, basis of tax assessment and the rate.It also calls for the improvement of those supporting taxes such as resource tax, expenditure tax and other environmental taxes to aid its efficiency.Secondly, the promotion of government green procurement is the key aspect of environmental protection in primary function area.Government’s implementing green procurement policy is obviously beneficial to environmental protection and resource conservation in those primary function areas.We should learn seriously from foreign experience of successful government green procurement for primary function area, to study and develop the government’s green procurement policy in our reality. We should spare no effort to establish and promote our country’s government green procurement system under the background of the primary function area development strategy.According to the actual situation of China’s construction of the primary function area and combining with the advanced experience of the world’s developed countries, China’s government green procurement system should focus on the designing of the following areas:focusing on the concept of green purchasing to improve green awareness and establish green standards;developing the necessary laws and regulations of the government green procurement; improving related policies to support green government procurement;increasing green government procurement on agricultural projects; establishing a comprehensive and accurate information network systems;strengthening the organizational construction of green government procurement; defining our government’s priority areas of green procurement;improving government oversight mechanisms of green procurement.Thirdly, Transfer payment is a important channel in public service equalization of the primary fuctioning zones.The development strategy of the primary fuctioning zones list the public service equalization as the key estimating content in the restriction and prohibition of the abusing of the development zone. Thereby, there is no substitution of the importance of the financial payment, in terms of realising the public service equalization of the primary functioning zones.In 1995, we have made the "The Transfer Payment Method for the Transition Period". It is the first time that we have the concept of "standard payment" and "standard income", and initially establish a financial transfer payment system which matches tax-sharing system. This document has been improved and standardized in practise. But it still remains so many problems in rebalancing the financial power in different districts when we are implementing our present transfer payment system. For example, the transfer payment in different formats needs more coordination, the tax rebates are not conductive the equalization, the scale of normal transfer payment is too narrow, the equalization of special transfer payment is lack of effect, and the transfer payment in municipalities is not well equipped. All these problems make the equalization of public service in dilemma.To coordinate the requirement of basic public service equalization of the primary functioning zones, the present financial transfer payment system has to be reformed. The transfer payment of primary functioning zones should be designed on the following aspects:confirming the orientation of the service equalization, improving the form of transfer payment, enhance the scientific feasibility of "factor method", dividing the government administrative and financial powers clearly, perfecting the financial system in municipality, establishing a horizontal transfer payment system and a supervision estimated mechanism and a administrative institution, enhancing the establishment of it’s juridification, confining bounds for its basic public service equalization, etc.Fourthly, public investment of infrastructure is the solid foundation as to promote t he economic growth of primary fuctioning areas.Development strategy emphasizes that the main task in key development areas is to intensify our efforts in the basic infrastructure constructions, strengthen the ability to absorb more funds, technology, and population, and speed up the pace of industrialization and urbanization, improve the regional radiation capacity, as to become an important carrier of the population of regional with economic development.Key development is inseparable from the public investment in basic facilities. We need to seriously study the reality of the construction of the base facilities in the key development areas,learn from successful experiences targeted the designing of public investment policies of other countries.In view of infrastructure problems in the field of the public investment, and learn from the successful experience of foreign countries, our public investment of infrastructure in key development zones should focus on the designing in the following aspects:to promote investment diversification, to improve investment efficiency and to establish a reasonable scope and scale of investment.Fifthly, Taxation payment is an effective means in accelerating the optimization and upgrading of the industrial structure in primary functioning zones.The development strategy of primary functioning zones emphasize on the optimization of development zones. While in terms of industry, we should accelerate the development of modern service industries, develop high and new tech industries and advanced manufacturing industry, enhance increasing quality and elevate the layer of participating global distribution and competition. Taxation payment, as one of the most directive means of the government in supervising industrial structure, has a significant impact on the industrial investment. Therefore, it is doomed to be functional in optimization and upgrading of the industrial structure.The taxation policies, regulating objectively that our taxation burden differs from industry to industry, changing the revenue rate in different industries, playing a guiding role in capital investment accordingly, finally influent the overall industrial structure.However, our present taxation payment still remains some problems in industrial inspiration.Firstly, the taxation payment is not power enough in boosting the development of new and high tech industries. At present, other industrials, which are not in the scope of value-added tax implementation, such as service industrial and agriculture, cannot be counterected in vat on purchase, which has further increased the cost in technology innovation. The value-added tax has restricted the technology improvement.Enterprise income tax policies are not conductive to its technology improvement, embodied on too many limitations on enterprises’assets depreciation ways, no notable effect on the action of preferential taxation policy and the intensification in encouraging enterprises to develop scientific research being not well enough. The preferential policies of personal income tax are imperfect. Residential investment in high-level education is insufficient because of those reasons, for instance, the lack of considerations in the high educational investment cost of those high tech talents, and out of considerations of the residential educational payment in the deduction before tax. The levy of the income tax of the revenue from inventions and achievement transference of the high tech talents lowers the rate of the scientific achievement transference.Secondly, taxation payment is not very well stimulated in modern service. Turnover tax system is imperfect. The turnover tax in operation set. its tax items by industries, and enumerates the objects of taxation. When the economy emerges some new producing management ways, the turnover tax cannot take those objects in the scope of tax.The design of the tax rate is not up to fully embody the industrial differences, as well as the services industries which should be encouraged. The guidance is not well embodied on service industrial in terms of preferential method of the income tax. As to the modern service, it is short in unified regulations of tax preferential policy system.Moreover, the taxation payment hasn’t inspired enough on advanced manufacture industry. Compared with the high technology industry, the tax preferential in manufacturing industry is few and far between. This prompts those manufacturing enterprises which involve some basic industries naming themselves with "high tech" labels and failed to apply their technological achievement into productivity.The joint venture enterprises and SOEs enjoy "over-national treatment" because the purchasing import equipments has more advantages than the domestic ones, which has caused domestic equipments losing its price advantages gradually. In our country, the tax of equipment manufacturing industries is comparable heavy, strengthening the burden of producing cost, influencing its international competitiveness. The present taxation policies have no stimulus method in senior technicians and administrators of technics and equipments which are in great need of advanced manufacturing industry. The shortage of senior technicians is incompatible with the development of advanced manufacturing industries.Finally, now, the effect of industrial structure optimization has been impaired by the ownership oriented and district oriented taxation payment. Moreover, the tax system especially those local ones are distemtered. This causes taxation vacancy and offside charge which lower the capacity of our central government adopting the tax policies to supervise macroeconomic control of industrial structure.For the moment, the optimizing development zone is the most intensive area in modern service, high-tech industry and advanced manufactory. While learning a lesson from the experience of foreign taxation payment optimizing the industrial structure, we are designing the taxation payment in our country base on the requirement of optimizing the upgrading of the development zones. We should design the taxation payment policies which will promote the development of the new high technology in following aspects:implementing long-term preferential tax rate, adopting the after-tax deduction and investment tax credits, implementing rational tax relief and rebates, practicing the accelerated depreciation selectively, putting the risk loss compensation system into practice, taking an active part in international taxation agreement formulation by multilateral and bilateral, scientific and technological cooperation. We should enlarge the scale of value added tax objects, and allow the producing enterprises, which purchase the service such as patented technology, to offset the tax; we should adjust the taxable items and tax rate of sales tax; we should set our goals and emphases of tax preferential in service industry, perfect the details of modern service tax preferential, regulate the devices and links of the policies, and establish a rational and efficient taxation payment policy system.From all the aspects, to design the taxation payment policies promoting modern service development, it is advisable to transparent the preferential policies as soon as possible which support the advanced manufacture developing, stimulate the tax more on the scientific and technological development of advanced manufacture,relieve the tax burden of equipment manufacturing industry, and offer special privilege on individual income tax of the senior technical staffs in manufacturing industry,etc.更多还原