共享税模式下的政府间财力配置——基于中、德的比较分析

发布时间：2018-05-27 21:22

本文选题：政府间财力配置 + 共享税　；参考：《财贸研究》2015年04期

【摘要】：从三个层面对中、德这两个实行以共享税为主体的国家的政府间财力配置状况进行比较分析,发现:共享税收入分配不仅仅是一个政府间划分税收收入的工具,它也具有一定的财政平衡功效;在共享税的规模非常大的情形下,如果中国的共享税收入分配没有考虑横向财政平衡,那么想通过其它手段来实现横向财政平衡几乎是不可能的;并不是所有实行分级财政体制的国家都能够建立横向财政平衡体制的,中国应慎言在对口支援体制基础上建立横向财政平衡制度,对口支援一个可能的改革方向是将其定位为临时性的应急措施;在共享税模式下,为了实现财政集权与分权之间的平衡,中国政府间纵向财政转移支付的结构应以一般性拨款为主体。
[Abstract]:Through a comparative analysis of the allocation of inter-governmental financial resources between the two countries with shared tax as the main body, it is found that the distribution of shared tax income is not only a tool for the intergovernmental division of tax revenue. It also has a certain fiscal balance effect; in the case of a very large share tax, if China's share tax revenue distribution does not take into account the horizontal fiscal balance, Well, it is almost impossible to achieve horizontal fiscal balance by other means; not all countries with a hierarchical fiscal system can establish a horizontal fiscal balance system. China should be cautious in establishing a horizontal fiscal balance system on the basis of counterpart support system. One possible reform direction for counterpart support is to position it as a temporary emergency measure; under the shared tax model, In order to achieve the balance between fiscal centralization and decentralization, the structure of vertical fiscal transfer payment between Chinese governments should be dominated by general appropriation.
【作者单位】：武汉大学经济与管理学院;
【基金】：国家留学基金资助项目“中国重要战略机遇期的地方税制改革:基于比较视角的研究”(201406275097) 中央高校基本科研业务费专项资金资助项目“现代财政制度框架下我国地方税系的完善”的阶段性研究成果
【分类号】：F812;F815.16

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