中央与地方税收收入划分的中外比较研究

发布时间：2018-06-25 16:01

本文选题：中央与地方税收收入划分 + 财政体制　；参考：《经济研究参考》2015年08期

【摘要】：本文将部分国家依照发达和发展中、单一与联邦制国家进行分类,比较分析了这些国家中央和地方税收收入划分的最新数据,探索其中的一般规律,并且总结其中的经验。从中可以看到,税收收入划分制度要服从国家体制、有利于行政管理的同时,也要注重效率原则。我国中央与地方税收收入划分制度的改革也要遵守这些规律,同时也要符合我国发展中、单一制和大国的特点。税收划分制度也要达到效率和公平的平衡,只有这样才能建立合理的税收收入划分制度,使之能够提高中央及地方积极性,同时也能够带来国家政治社会稳定。
[Abstract]:This paper classifies some countries according to the developed and developing countries, single and federal countries, compares and analyzes the latest data of the central and local tax revenue division in these countries, explores the general laws and sums up the experience thereof. It can be seen that the tax revenue division system should serve the national system and benefit the administration, but also pay attention to the principle of efficiency. The reform of the tax revenue division system between the central and local governments should also abide by these laws, and also conform to the characteristics of the developing, unitary and large countries in China. Only in this way can we establish a reasonable tax revenue division system, which can improve the enthusiasm of the central and local governments, and at the same time bring about the political and social stability of the country.
【作者单位】：广西壮族自治区国家税务局;
【分类号】：F812.42

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