【摘要】：作為政府間財政關(guān)系的重要組成部分,稅收劃分在很大程度上制約著地方政府公共服務(wù)和社會管理職責的履行,影響到國家治理體系的完善和治理能力的提高�；诮�(jīng)濟視角的傳統(tǒng)分稅理論對政府間稅收劃分的考察忽視了現(xiàn)代國家治理參與主體的多元性,難以在中國政府間稅收劃分的實踐中體現(xiàn)出自身的價值和指導作用。從國家治理的角度看,中國目前的政府間稅收劃分模式忽視了地方政府的利益訴求,導致了地方政府非稅收入和債務(wù)規(guī)模的擴張,制約了財政資金使用效率和地方政府負責程度的提高,使轉(zhuǎn)移支付結(jié)構(gòu)的調(diào)整面臨較大阻力。中國政府間稅收劃分模式的改進應(yīng)在明確地方稅和政府間轉(zhuǎn)移支付關(guān)系的基礎(chǔ)上,遵循政府間稅收劃分與支出職責相匹配的原則,用稅率分享制替代收入分成辦法,提高地方政府財政收入的穩(wěn)定性和可預(yù)見性,保證地方政府的負責程度和財政資金的使用效率,提高轄區(qū)居民的社會責任意識和稅收遵從水平,從而改善國家治理的透明性、負責性和有效性。
[Abstract]:As an important part of the inter-governmental financial relationship, tax division restricts to a great extent the implementation of the public service and social management responsibilities of local governments, and affects the improvement of the national governance system and the improvement of governance capacity. The traditional tax-dividing theory based on the economic perspective neglects the pluralism of the participating subjects of modern national governance and is difficult to reflect its own value and guiding role in the practice of the tax division between governments in China. From the perspective of national governance, China's current intergovernmental tax division model ignores the interests of local governments, leading to the expansion of non-tax revenue and debt scale of local governments. It restricts the efficiency of the use of financial funds and the improvement of the responsibility of local governments, which makes the adjustment of transfer payment structure face great resistance. On the basis of clarifying the relationship between local tax and intergovernmental transfer payment, the improvement of Chinese intergovernmental tax division model should follow the principle of matching intergovernmental tax division with expenditure duty, and replace the income sharing method with tax rate sharing system. To improve the stability and predictability of local government revenue, to ensure the degree of responsibility of local government and the efficiency of the use of financial funds, to improve the sense of social responsibility and the level of tax compliance of residents in the area of jurisdiction, and thus to improve the transparency of national governance. Accountability and effectiveness.
【作者單位】： 東北財經(jīng)大學財政稅務(wù)學院;
【基金】：國家社會科學基金重點項目“現(xiàn)代財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目“財政腐敗的動因、效應(yīng)及其治理:基于中國財政體制的理論分析與實證檢驗”(15YJA790017)
【分類號】：F812.42

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