本文選題：共享稅 + 財政自主權(quán)��； 參考：《地方財政研究》2017年05期

【摘要】：由于共享稅所涉稅種多,稅收體量大,成為央地財稅關(guān)系的重要組成部分。無論從規(guī)范層面還是經(jīng)驗層面,均不可否認(rèn)地方擁有適度的財政自主權(quán)。在財政分權(quán)的視角下審視我國共享稅制度的設(shè)計,會發(fā)現(xiàn)共享稅的稅權(quán)結(jié)構(gòu)安排已無法滿足財政分權(quán)的要求。共享稅的調(diào)節(jié)以國務(wù)院規(guī)范性文件為主,中央與地方稅權(quán)配置失衡,地方財政自主空間狹小,功能定位單一且僵化。共享稅法律制度的完善應(yīng)當(dāng)注重對公平與效率的考量,在"中央統(tǒng)一領(lǐng)導(dǎo),調(diào)動兩個積極性"的指導(dǎo)下,完善以比例分成為主的共享模式,適度擴(kuò)大地方財政自主的空間,良法善治取代政策先行,形成中央、省級、地市級、縣級四級共享的共享稅制。
[Abstract]:The sharing tax involves many kinds of taxes, and becomes an important part of the fiscal and tax relationship between central and local governments. Whether from the normative level or the empirical level, there is no denying that local financial autonomy is appropriate. From the perspective of fiscal decentralization, it is found that the structural arrangement of shared tax power can no longer meet the requirements of fiscal decentralization. The regulation of shared tax is mainly based on the normative documents of the State Council, the allocation of tax power between the central and local governments is out of balance, the independent space of local finance is narrow, the function is single and rigid. The perfection of the legal system of sharing tax should pay attention to the consideration of fairness and efficiency. Under the guidance of "unified leadership of the central government, arousing the two positives", we should perfect the sharing mode, which is mainly divided into proportion, and expand the space of local financial autonomy moderately. Good law and good governance take the place of policy, and form shared tax system at central, provincial, prefectural and county levels.
【作者單位】： 西南政法大學(xué);
【基金】：國家社科基金項目《財稅體制改革法治化建構(gòu)研究》(14BFX097)階段性研究成果
【分類號】：D922.22

【相似文獻(xiàn)】

相關(guān)會議論文 前1條

1 傅納紅;;從共享稅合作談稅務(wù)征管機(jī)構(gòu)重組[A];財稅法論叢（第10卷）[C];2009年

，

本文編號：2099325