【作者】 李明；

【导师】 赵志耘；

【作者基本信息】 中国社会科学院研究生院 ， 金融学， 2003， 硕士

【摘要】 本文第一部分对我国在分税制财政体制初步确立以后，各级政府财政收入分配状况以及存在的问题进行了描述、分析。在此基础上，着重剖析了县乡财政收入体制的具体问题，指出在现行政治、经济体制环境条件下，省市两级通过94年以来的改革、调整，已建立了相对规范的分税制财政收入体制，从税收收入角度，也有了相对的主体税种。但县乡地方税收负担结构失调、税基狭窄、税种零散、缺乏明确的主体税种，形成普遍性财政困难的根源之一。所以应当在采取积极措施，扩大中央、省、市级财力的同时，加强县乡地方税制建设，为县乡级政府拓宽并确立稳定的税基，整合零散税种，形成适合自身特点的主体税种，为县乡财政提供稳定的收入来源。 由于国内外基层政府的地位、所承担的职能、管理对象是相近的，所以在财政收入体制上必然有一些共同特点。同时，我国处于市场经济体制确立、完善过程中，国外市场经济国家在确定基层政府财政收入体制上的一些做法对我国肯定具有一定借鉴意义。所以本文第二部分结合第一部分中所指出的问题，对其他国家基层政府财政收入状况、特点进行了描述和总结。 在结合解决第一部分所指出的问题和第二部分借鉴国外基层政府收入特点的基础上，第三部分提出我国县乡级政府财政收入体制建设的基本模式。认为县乡收入体制应当选择适度集权模式，通过加强地方税建设，使县乡基层政府主要税种收入占其支出的50％以上，并通过税收共享、规范转移支付制度等措施，满足县乡政府公共支出需求，而其核心在于县乡主体税种体系建设。提出应当构建以不动产税收为核心的县乡财政收入体系，并提出所应遵循的原则和具体要求。 对照这些原则和要求，对现行地方税制的各税种进行了分析、比较，提出现行税制体系中，只有涉及房产、土地的有关税种，在经过一定改造后，适合做为县乡主体税种。这些税种主要是农业税、耕地占有税、契税、房产税、房地产税、土地使用税、土地增值税等，同时对这些税种各自存在的问题进行了剖析。 在此基础上，第四部分提出了将不动产取得、保有、转移等环节全面纳入税收调控范围，认为应当在取消农业税、特产税和三提五统等农村税费项目，对房地产有关税费进行清理后，将现行《城镇土地使用税条例》修改为《土地使用税条例》；将《房产税暂行条例》和《房地产税暂行条例》取消后，制定《房产税条例》；将《耕地占用税暂行条例》改为《农用土地占用税条例》；修改《契税条例》；制定《房地产空置税条例》，开征土地空置税，限止闲置行为，增加财政收入。基本的改革要求一是要拓宽税基。将适用范围扩大到包括城市和农村、单位和个人、企业和事业单位的一切区域和主体。二是优化税率。根据纳税主体的具体情况和国家鼓励、限制程度规定不同税率；改变定额税的形式，实行比例税率。三是改变计税依据。主要参照不动产市场价格计算，定期对不动产价格进行调整。通过完善不动产税制，要较大幅度提高不动产税在地方税中的比重，通过改革和调整来优化地方税结构，使不动产税成为县乡财政主体税种。同时，对这一模式可行性进行了分析。更多还原

【Abstract】 This dissertation focus on the revenue of the grass roots level governments, it is divided into four parts. In part one, the author bring forward that, after the financial reform in 1994, there are still many problems in system of tax distribution. These problems are more serious when we throw lights on revenue of the grass roots level governments, many of them lack the ability to afford the basic public service, even some can’t pay the governmental employees’ salary in full. All these problems result from the unreasonable tax system, these problems are mainly referred as the maladjusted structure of local tax burden, the narrow local tax basis, the lack of main body taxes to form the large part of the revenue of the local governments. So we should improve the revenue level of the central, provincial, municipal governments as well as that of the county and township governments. Then how to solve these problems?The regime of our country distinguishes from that of all other countries, it is called five-level governmental structure, other countries have only three-level government. County government is the basic level government for other countries, its counterpart in our countiy is the county and township level government, which is under provincial and municipal level government. Through, there are so many differences, they should all be called local government or grass roots level government. And because they usually provide the similar public services to their habitant, some experience of foreign local government in construction of their system of tax distribution will surely benefit us. So in part two, the author summarize on the experience and features of tax system of the grass roots level government in some countries to contrast with our country.On the basis of accountings on the problems in part one and summarizing the experience of other countries in part two, the author raises in part three that the tax system of real estate should be reconstructed to solve the problems puzzling grass roots level government to meet the urgent need of the WTO entry. In the mean time, the author also analyses some of the effective tax statutes relating to land and house, pointing out some existing problems in these tax statutes.In the part four, the author devises some practical ways on how to reconstruct the tax system on real estate. These are as follows: to revoke some of the fees in rural area or on land and house; to expand applying range of land-use tax; to reenact <house properly tax statute>; to amend <plowland occupation tax statute> and tax all kind of farmland occupation; to amend <real estate contract tax statute> and extend its applicable range; to enact <idle estate tax statute>, prevent forestall of land and house. And the author also analyses the feasibility of these suggesting reforms.更多还原