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中央和地方之间税权的合理划分,是国家财政体制的一项基本内容,也是处理中央和地方财政关系的一个核心问题。在我国现行的财税体制下,中央和地方之间在税权的纵向划分问题上,存在税权过度集中于中央、税权划分不合理等问题。如何在中央和地方之间合理划分税权,这是我国在进一步深化财税体制改革的过程中必须加以解决的重要问题。具体建议为:选择合理的税权划分模式;以法律规范税收立法权的划分;以事权和财权为基础科学合理划分税收归属权;理顺国税、地税的税收征收管理权限。
The rational division of tax rights between the central and local governments is an essential part of the national financial system and a central issue in the handling of the fiscal relations between the central and local governments. Under the current fiscal and taxation system in our country, there is a problem that the central government and the local governments divide the tax right longitudinally and focus on the central government, and the division of tax rights is unreasonable. How to divide the tax right rationally between the central government and the local governments is an important issue that our country must solve in the process of further deepening the reform of the fiscal and taxation system. The specific suggestions are as follows: choosing a reasonable mode of division of tax right; standardizing the division of tax legislative power by law; scientifically and rationally dividing the ownership of tax based on the power and financial power; and rationalizing the tax collection and management authority of the national tax and local tax.