摘要
现行地方税体系存在的税权配置不合理、缺乏有效的主体税种、国地税交叉管理等问题影响了中央与地方政府间财政关系的长期稳定。本着加快转变政府职能、促进现代国家治理体系构建的原则,我国地方税体系在税权配置方面应实行立法权、税收停征权归中央,一定的调整权和解释权赋予地方模式;在税收收入划分模式上,近期以共享税为主,逐步培养地方税主体税种;远期以成熟的地方税主体税种为主,共享税为辅,形成大共享税分成与地方税收入占比大体相当的格局。
Some problems （including unreasonable allocation of tax rights, lack of effective main tax categories, and cross- management of state tax and local tax） in the existing local tax system have an influence on the long-term stability of the fiscal relations between the central and local governments. On the principle of accelerating the transformation of government functions and promoting the construction of modern governance system, the local tax system in China can be improved in the following ways. On the side of allocation of tax rights, the legislative power and the rights to stop collecting taxes should be granted to the central government only, and some certain rights of adjustment and interpretation can be granted to the local governments. On the side of allocation of tax revenue, in the short term, the shared taxes should be focused on and the main local tax categories should be developed gradually; in the long term, with the shared taxes assisted, the mature main local tax categories should be focused on to form the pattern that the sharing proportion of shared taxes and the percentage of local tax revenue are roughly the same.
出处
《税务研究》
CSSCI
北大核心
2016年第8期3-8,共6页
基金
国家社会科学基金重点项目"法治中国背景下的税收制度建设研究"(项目编号:14AZD087)的阶段性成果
江西省哲学社会科学重点研究基地的支持
关键词
地方税
地方税体系
税权税收划分
共享税
Local taxation
Local tax system
Tax right
Tax revenue division
Shared tax
