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目前理论界流行的几种关于地方税体系存在依据的观点,包括“福利改进说”、“国际借鉴说”、“一级事权一级财权一级税权说”、“地方无税权导致收费泛滥说”均不能有力说明我国目前地方税存在的必要性、必然性,调动地方积极性是解释我国地方税体系存在的惟一有说服力的依据。建立什么样的地方税体系,与实行什么样的财政体制有关。本文认为,我国应建立具有中国特色的非对称型分税制,即中央税占全部税收总额的大部分、地方支出占全部财政支出大多数。这样的分税制既能保证中央有较强的宏观控制能力,又能充分调动地方积极性。相应的地方税体系应以多元多层、地区差别为特征,并且以县(市)、乡(镇)村,而不是以省为主要设置平台。
At present, there are several popular theories in theorists about the existence of local tax system, including “welfare improvement theory”, “international reference theory”, “a level of power-level fiscal power tax level”, " Can not explain the necessity and inevitability of the current local tax in our country at present and the mobilization of local enthusiasm is the only convincing basis for explaining the existence of the local tax system in our country. What kind of local tax system is established depends on what kind of fiscal system is implemented. This paper argues that our country should establish an asymmetric tax-sharing system with Chinese characteristics, that is, the central tax accounts for the majority of the total tax revenue and the local expenditures account for the majority of all the fiscal expenditures. Such a tax-sharing system can not only ensure that the Central Government has strong macro-control capabilities but also fully mobilize local initiatives. The corresponding local tax system should be characterized by multiple, multi-layer and regional differences and should be based on the county (city), township (village) rather than the province as the main platform.