本文選題：共享稅 + 分稅制　； 參考：《江西財(cái)經(jīng)大學(xué)學(xué)報(bào)》2017年05期

【摘要】：隨著分稅制改革的深入,多個(gè)稅種從地方稅變成了共享稅,共享稅在稅種數(shù)量、涉稅收入方面更加突出。然而,目前中國對共享稅標(biāo)準(zhǔn)尚無清晰明確的規(guī)定,導(dǎo)致共享稅運(yùn)行的政策性、隨意性較強(qiáng),與稅收法定原則相悖。為構(gòu)筑財(cái)權(quán)與支出責(zé)任相適應(yīng)的財(cái)稅體制,尤其需要構(gòu)造體系化的共享稅標(biāo)準(zhǔn)機(jī)制。一方面,共享稅必須堅(jiān)守標(biāo)準(zhǔn)法定、明確收益歸屬、踐行稽征經(jīng)濟(jì)等基本準(zhǔn)則,明確共享稅標(biāo)準(zhǔn)的設(shè)定和調(diào)整權(quán)限;另一方面,基于現(xiàn)有的以共享稅為主、劃分稅種為輔的稅制模式,短期內(nèi)仍可以比例分享作為主要模式,但未來的共享稅應(yīng)形成以附加稅(稅率分享)模式為主,輔之以稅基分享和比例分享的標(biāo)準(zhǔn)體系。唯有如此,方可實(shí)現(xiàn)共享稅標(biāo)準(zhǔn)的組合適用與稅制互動(dòng),深入推進(jìn)分稅制之實(shí)
[Abstract]:With the deepening of tax distribution reform, many taxes have changed from local taxes to shared taxes, which are more prominent in terms of tax amount and tax-related income. However, there is no clear and clear regulation on the standard of share tax in China at present, which leads to the policy of the operation of shared tax, which is arbitrary and contrary to the principle of tax law. In order to construct a fiscal and taxation system which is suitable for fiscal right and expenditure responsibility, it is especially necessary to construct a systematized system of shared tax standard mechanism. On the one hand, the sharing tax must adhere to the standard law, define the income attribution, practice the basic principles of tax collection and economy, and clarify the setting and adjustment authority of the sharing tax standard; on the other hand, based on the existing shared tax, it is mainly based on the sharing tax. In the short term, the tax system should be divided into tax types and supplemented by proportion sharing. However, the future share tax should form a standard system of tax base sharing and proportional sharing, which should be based on the additional tax (tax rate sharing) mode and supplemented by the tax base sharing and proportional sharing model. Only in this way can we realize the combination application of shared tax standards and the interaction between tax system and tax system, and further promote the reality of tax sharing system.
【作者單位】： 武漢大學(xué)法學(xué)院;
【基金】：國家社會科學(xué)基金重點(diǎn)項(xiàng)目“分稅制模式下地方財(cái)政自主權(quán)研究”(15AFX021)
【分類號】：F812.42

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