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自从我国1994年建立分税制财政体制以来,关于中央是否应该下放税收立法权的问题目益成为财税理论界探讨的热点话题。目前,大多数学者都倾向于支持中央下放税收立法权。的确,地方拥有税收立法权可产生减轻地方财政压力、壮大地方税系等正面效应,但是同样可能产生削弱中央财政宏观调控能力、增加税收壁垒、扭曲地区间资源配置等负面效应。因此究竟中央是否应该下放税收立法权于地方,还是一个有待商榷的问题。
Since the establishment of the tax-sharing fiscal system in China in 1994, the issue of whether the central government should delegate tax legislative power has become a hot topic in the field of taxation and taxation. At present, most scholars tend to support the central decentralization of tax legislation. Indeed, the local ownership of tax legislation may have the positive effect of alleviating local fiscal pressure and strengthening the local tax system, but it may also have the negative effects of weakening the macro-control ability of the central government, increasing tax barriers and distorting the allocation of resources between regions. Therefore, whether the Central Government should delegate the tax legislative authority to places should still be a matter for discussion.