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纵向税收竞争理论认为:在分税制下,除非中央政府能够采取有效的矫正措施,否则其集中财政收入的过程可能导致实际的均衡税率过高。2001年底国务院确定的所得税分成规则对中央和地方的财政关系造成了很大的影响。本文从中央与地方财政收入关系和均衡税率的角度对规则变化的效应进行了分析,并指出:为使规则变化后的均衡税率尽量向帕累托有效状态靠拢,必须尽快完善相关的财政体制以克服规则变化对地方政府造成的负外部性。
The vertical tax competition theory holds that: Under the tax-sharing system, unless the central government can take effective corrective measures, the process of concentrating its revenue may lead to the actual equilibrium tax rate being too high. The income tax rules established by the State Council at the end of 2001 have had a significant impact on the fiscal relations between the central and local governments. This paper analyzes the effect of rule change from the perspective of the fiscal revenue and the equilibrium tax rate between the central and local governments and points out that in order to move the equilibrium tax rate to the Pareto effective state as close as possible, the relevant fiscal system must be improved as soon as possible Overcome the negative externalities caused by the change of rules to local governments.