我国所得税收入划分研究——基于理论、国际经验和税收能力视角

发布时间：2018-06-06 16:17

本文选题：税收划分 + 企业所得税　；参考：《税务研究》2017年10期

【摘要】：所得税收入划分是中央与地方政府间税收划分的重要内容。理论上,在企业所得税和个人所得税立法权集中于中央、全国税制相对统一的情况下,所得税由中央和地方共享,并不与所得税的特点和功能属性相冲突,且有诸多优势。世界主要大国的所得税多采用中央和地方共享模式,并且所得税是许多国家州及以下地方政府的主要收入来源。所得税划分实践与经典的税收划分理论并不一致,税收划分更多是基于国情、税情的现实选择。从税收能力和地区分布看,我国企业所得税和个人所得税具备成为地方政府主要收入来源的潜力。今后我国的所得税划分改革,应坚持将企业所得税和个人所得税作为共享税,并逐步提升省及以下地方政府所得税分享比例。
[Abstract]:Income tax income division is an important content of tax division between central and local governments. Theoretically, when the legislative power of enterprise income tax and individual income tax is concentrated in the central government and the national tax system is relatively unified, income tax is shared by the central and local governments, which does not conflict with the characteristics and functional attributes of income tax, and has many advantages. The income tax of the major countries in the world mostly adopts the mode of central and local sharing, and income tax is the main source of income for the local governments in many countries. The practice of income tax division is not consistent with the classical tax division theory, and the tax classification is based on the actual choice of national conditions and tax situation. In terms of tax capacity and regional distribution, corporate income tax and personal income tax have the potential to become the main source of local government income. In the future reform of income tax division in our country, we should regard enterprise income tax and individual income tax as share tax, and gradually increase the share proportion of income tax between provincial and local governments.
【作者单位】：西南财经大学财政税务学院;四川省成都市新都区地方税务局;
【基金】：国家社会科学基金一般项目“基于地方政府基本支出责任与税收能力的地方税收体系构建研究”(项目编号:15BJY133)的研究成果
【分类号】：F812.42

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