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“主体税种论”的困惑多年来有一个流行的看法:中央和各级地方政府都需要建立自己的“主体税种”。这种看法过于理想化了:①几乎没有可能为五级政府都找到适当的(不至于产生大问题)主体税种,美国在三级政府的架构下比较成功地实施了这套模式,但我国的情况完全不同;②即使在未来某个时候精简地方政府层次,实行类似美国的三级政府结构(取消“地级”和“乡镇政府”,不再作为一级正式的政府),中央找到适当的“主体税种”并不难,但对省级特别是县级辖区而言,这个难度依然极大③“主体税种论”建立在如下的思想基础之上不同的税基(比如应纳税所得、销售额、财产价值)可以且应该分别由不同级别的政府垄断(独享)。
The Puzzle of the Principal Tax Theory has had a popular view over the years that the central government and local governments at all levels need to establish their own “principal taxes.” This view is too idealistic: (1) It is almost impossible for the five levels of government to find suitable (without any major problems) principal taxes, and the United States has successfully implemented the model under the three-tier government structure. However, China’s The situation is completely different. Even if the government at some level will simplify the three levels of government structure (removing “prefecture level” and “township government” and ceasing to be an official level one) similar to the U.S. government at some time in the future, the Central Government will find a suitable The “main tax category” is not difficult, but it is still extremely difficult for provincial and especially county-level jurisdictions. ③ The “main tax category” is based on the following ideas based on different tax bases (such as taxable income, sales Amount, property value) can and should be monopolized by different levels of government (exclusive).