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税收立法权的划分是税权配置中的核心。中国的税收立法权高度集中在中央,地方政府的税收立法权非常有限,只有对某些税种的税制要素进行调整或制定实施细则的权力,并且税收基本法没有规定地方政府对哪些税收事项享有立法权。这种税收立法权的格局决定了政府间纵向财力的划分,使得财力高度集中在中央,地方政府获得财力的权力受到极大的限制,影响了地方政府提供基本公共服务的能力。因此,有必要对税收立法权的格局进行优化,以满足地方政府公共服务均等化的财力需要。
The division of tax legislative power is the core of tax rights allocation. China’s tax legislative power is highly concentrated in the central government, local government tax legislative power is very limited, only the tax elements of certain tax adjustments or the formulation of the implementation details of the rules, and the basic tax law does not require local governments on which tax issues have legislative power . This pattern of tax legislative power determines the division of vertical financial resources between governments and makes the financial resources highly concentrated in the central government. The power of local governments to obtain financial resources is greatly restricted, which affects the ability of local governments to provide basic public services. Therefore, it is necessary to optimize the pattern of tax legislative power to meet the financial needs of equalization of public services by local governments.