基于国家治理现代化的中国政府间税收划分
发布时间：2018-08-22 14:18
【摘要】：作为政府间财政关系的重要组成部分,税收划分在很大程度上制约着地方政府公共服务和社会管理职责的履行,影响到国家治理体系的完善和治理能力的提高。基于经济视角的传统分税理论对政府间税收划分的考察忽视了现代国家治理参与主体的多元性,难以在中国政府间税收划分的实践中体现出自身的价值和指导作用。从国家治理的角度看,中国目前的政府间税收划分模式忽视了地方政府的利益诉求,导致了地方政府非税收入和债务规模的扩张,制约了财政资金使用效率和地方政府负责程度的提高,使转移支付结构的调整面临较大阻力。中国政府间税收划分模式的改进应在明确地方税和政府间转移支付关系的基础上,遵循政府间税收划分与支出职责相匹配的原则,用税率分享制替代收入分成办法,提高地方政府财政收入的稳定性和可预见性,保证地方政府的负责程度和财政资金的使用效率,提高辖区居民的社会责任意识和税收遵从水平,从而改善国家治理的透明性、负责性和有效性。
[Abstract]:As an important part of the inter-governmental financial relationship, tax division restricts to a great extent the implementation of the public service and social management responsibilities of local governments, and affects the improvement of the national governance system and the improvement of governance capacity. The traditional tax-dividing theory based on the economic perspective neglects the pluralism of the participating subjects of modern national governance and is difficult to reflect its own value and guiding role in the practice of the tax division between governments in China. From the perspective of national governance, China's current intergovernmental tax division model ignores the interests of local governments, leading to the expansion of non-tax revenue and debt scale of local governments. It restricts the efficiency of the use of financial funds and the improvement of the responsibility of local governments, which makes the adjustment of transfer payment structure face great resistance. On the basis of clarifying the relationship between local tax and intergovernmental transfer payment, the improvement of Chinese intergovernmental tax division model should follow the principle of matching intergovernmental tax division with expenditure duty, and replace the income sharing method with tax rate sharing system. To improve the stability and predictability of local government revenue, to ensure the degree of responsibility of local government and the efficiency of the use of financial funds, to improve the sense of social responsibility and the level of tax compliance of residents in the area of jurisdiction, and thus to improve the transparency of national governance. Accountability and effectiveness.
【作者单位】： 东北财经大学财政税务学院;
【基金】：国家社会科学基金重点项目“现代财政视阈下税收体系构建研究”(16AJY021) 教育部人文社科研究一般项目“财政腐败的动因、效应及其治理:基于中国财政体制的理论分析与实证检验”(15YJA790017)
【分类号】：F812.42
本文编号：2197353
[Abstract]:As an important part of the inter-governmental financial relationship, tax division restricts to a great extent the implementation of the public service and social management responsibilities of local governments, and affects the improvement of the national governance system and the improvement of governance capacity. The traditional tax-dividing theory based on the economic perspective neglects the pluralism of the participating subjects of modern national governance and is difficult to reflect its own value and guiding role in the practice of the tax division between governments in China. From the perspective of national governance, China's current intergovernmental tax division model ignores the interests of local governments, leading to the expansion of non-tax revenue and debt scale of local governments. It restricts the efficiency of the use of financial funds and the improvement of the responsibility of local governments, which makes the adjustment of transfer payment structure face great resistance. On the basis of clarifying the relationship between local tax and intergovernmental transfer payment, the improvement of Chinese intergovernmental tax division model should follow the principle of matching intergovernmental tax division with expenditure duty, and replace the income sharing method with tax rate sharing system. To improve the stability and predictability of local government revenue, to ensure the degree of responsibility of local government and the efficiency of the use of financial funds, to improve the sense of social responsibility and the level of tax compliance of residents in the area of jurisdiction, and thus to improve the transparency of national governance. Accountability and effectiveness.
【作者单位】： 东北财经大学财政税务学院;
【基金】：国家社会科学基金重点项目“现代财政视阈下税收体系构建研究”(16AJY021) 教育部人文社科研究一般项目“财政腐败的动因、效应及其治理:基于中国财政体制的理论分析与实证检验”(15YJA790017)
【分类号】：F812.42
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