财政分权视域下共享税法律制度的完善

发布时间：2018-07-05 06:39

本文选题：共享税 + 财政自主权　；参考：《地方财政研究》2017年05期

【摘要】：由于共享税所涉税种多,税收体量大,成为央地财税关系的重要组成部分。无论从规范层面还是经验层面,均不可否认地方拥有适度的财政自主权。在财政分权的视角下审视我国共享税制度的设计,会发现共享税的税权结构安排已无法满足财政分权的要求。共享税的调节以国务院规范性文件为主,中央与地方税权配置失衡,地方财政自主空间狭小,功能定位单一且僵化。共享税法律制度的完善应当注重对公平与效率的考量,在"中央统一领导,调动两个积极性"的指导下,完善以比例分成为主的共享模式,适度扩大地方财政自主的空间,良法善治取代政策先行,形成中央、省级、地市级、县级四级共享的共享税制。
[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.
【作者单位】：西南政法大学;
【基金】：国家社科基金项目《财税体制改革法治化建构研究》(14BFX097)阶段性研究成果
【分类号】：D922.22

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