共享税标准的反思与体系化建构

发布时间：2018-05-11 08:19

本文选题：共享税 + 分税制　；参考：《江西财经大学学报》2017年05期

【摘要】：随着分税制改革的深入,多个税种从地方税变成了共享税,共享税在税种数量、涉税收入方面更加突出。然而,目前中国对共享税标准尚无清晰明确的规定,导致共享税运行的政策性、随意性较强,与税收法定原则相悖。为构筑财权与支出责任相适应的财税体制,尤其需要构造体系化的共享税标准机制。一方面,共享税必须坚守标准法定、明确收益归属、践行稽征经济等基本准则,明确共享税标准的设定和调整权限;另一方面,基于现有的以共享税为主、划分税种为辅的税制模式,短期内仍可以比例分享作为主要模式,但未来的共享税应形成以附加税(税率分享)模式为主,辅之以税基分享和比例分享的标准体系。唯有如此,方可实现共享税标准的组合适用与税制互动,深入推进分税制之实
[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.
【作者单位】：武汉大学法学院;
【基金】：国家社会科学基金重点项目“分税制模式下地方财政自主权研究”(15AFX021)
【分类号】：F812.42

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