本文選題：現(xiàn)代財(cái)政 + 國(guó)家治理�。� 參考：《學(xué)術(shù)研究》2017年01期

【摘要】：作為財(cái)政制度的重要組成部分,稅收反映了在歷史和國(guó)家管理能力決定的制度框架下,不同社會(huì)群體及成員之間因復(fù)雜的相互作用而形成的經(jīng)濟(jì)和政治結(jié)果。在現(xiàn)代財(cái)政制度框架下,政府征稅的依據(jù)在于為社會(huì)成員提供能夠滿足其需要的公共產(chǎn)品和公共服務(wù)。從確立方式上看,政府征稅必須經(jīng)過代議機(jī)關(guān)同意是現(xiàn)代稅收與封建專制課稅的最主要區(qū)別。除取得財(cái)政收入、調(diào)節(jié)資源配置和收入分配、促進(jìn)經(jīng)濟(jì)的穩(wěn)定與增長(zhǎng)外,政府還可以通過征稅完善社會(huì)成員的意愿表達(dá)和公共決策機(jī)制,提高國(guó)家治理能力。現(xiàn)代稅收征管的基點(diǎn)是將納稅人視為接受服務(wù)的顧客,通過完善稅收服務(wù)提高稅收征管效率和稅收遵從水平是未來(lái)稅收征管改革的方向。為保證地方政府的負(fù)責(zé)程度和治理能力,政府間稅收劃分應(yīng)與支出職責(zé)相匹配并盡量減少對(duì)資源配置的扭曲效應(yīng),政府間轉(zhuǎn)移支付主要發(fā)揮均等化作用。
[Abstract]:As an important part of the fiscal system, taxation reflects the economic and political outcome of the complex interaction between different social groups and members under the framework of history and the system determined by the national management ability. Under the framework of modern fiscal system, the basis of government taxation is to provide social members with public goods and services that can meet their needs. From the point of view of establishing mode, the main difference between modern taxation and feudal autocratic taxation is that government taxation must be approved by representative organs. In addition to obtaining fiscal revenue, adjusting the allocation of resources and income, and promoting economic stability and growth, the government can also improve the ability of national governance by means of taxation to improve the expression of social members' will and public decision-making mechanism. The basic point of modern tax collection and management is to treat the taxpayer as the customer who receives the service. To improve the efficiency of tax collection and management and the level of tax compliance through perfecting the tax service is the direction of the future tax collection and management reform. In order to ensure the local government's responsibility degree and governance ability, the intergovernmental tax division should match with the expenditure duty and reduce the distortion effect of the resources allocation as far as possible. The intergovernmental transfer payment mainly plays an equal role.
【作者單位】： 東北財(cái)經(jīng)大學(xué)財(cái)政稅務(wù)學(xué)院;
【基金】：國(guó)家社科基金重點(diǎn)項(xiàng)目“現(xiàn)代財(cái)政視閾下稅收體系構(gòu)建研究”(16AJY021) 教育部人文社科研究一般項(xiàng)目“財(cái)政腐敗的動(dòng)因、效應(yīng)及其治理:基于中國(guó)財(cái)政體制的理論分析與實(shí)證檢驗(yàn)”(15YJA790017)的階段性成果
【分類號(hào)】：F812.42

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