摘要
当前我国地方税税权配置存在税权过度集中于中央、法制化程度不高、随意性较大、收益权配置与事权和财力不匹配等问题。针对这些问题,本文提出要赋予地方政府适度的税权,以法律形式相对稳定税权配置,增加省、县级税权配置力度,理清共享税的税权配置边界,分阶段地选择与培养地方税主体税种等改革思路。
At present, the allocation of tax rights is highly centralized in the central government. The rule of law is not yet well developed in the process of the allocation of tax rights. This results in some arbitrary allocation of tax rights and the allocation of cash-flow rights inconsistent with the affairs rights and financial resources of the local governments. This paper puts forward that it is necessary to grant the local governments some tax rights, to stabilize the tax rights allocation in legal form, to strengthen the allocation of tax rights of the governments at province and county levels, to clarify the boundary of the allocation of tax rights of shared tax and to choose and cultivate the main-body tax categories of the local governments by stages.
出处
《税务研究》
CSSCI
北大核心
2011年第11期3-9,共7页
基金
中央财经大学"211工程"三期重点学科建设项目资助
关键词
税权配置
地方税
主体税种
Tax rights allocation
Local tax
Main taxes
