摘要
在我国的体制改革过程中,虽然每次的财政体制改革都赋予了地方税体系以新的内容,但从制度层面看,地方税体系的建立并没有纳入规范化的轨道,缺乏宏观格局的战略思维,致使中央与地方以及地区间财力划分充满人为色彩。实行分税制以来,实际上发达地区财政为中央"提高两个比重"做出了一定程度的牺牲,制度激励效应开始递减。然而,我国的市场经济体制已进入了全面完善的阶段,必须研究如何完善地方税体系。本文以地方政府税收收入体系运行状况为分析基础,对我国税权划分、地方税种设计等地方税体系问题进行了探讨。
In the course of China reform, although the reform of fiscal system at each turn has given the local tax a new meaning, in the sense of the systemic level, the establishment of the local tax system has still not been put on the right course, and the lack of macroscopic strategic thinking results in that the financial resources division between the central government and the provincial one and that among regions are full of man-made influences. Since the tax-sharing system being introduced, as a matter of fact, the public finances of the developed regions have been making a certain sacrifice for the ＂Improving Two Proportions＂ stipulated by the central government, and that causes the descending of the incentive effect of system. However, the country＇s market economy system has been brought into a full-scale perfection stage, so it is necessary to study how to improve the local tax system. This paper gives a discussion on the issues concerning the local tax system, such as the national tax-power division and local taxes designation, based on an analysis on the operating conditions of the local tax revenue system.
出处
《税务研究》
CSSCI
北大核心
2009年第6期39-44,共6页
基金
天津商业大学校级青年科研项目资助(项目编号:081110)
