【摘要】：作為政府間財(cái)政關(guān)系的重要組成部分,稅收劃分在很大程度上制約著地方政府公共服務(wù)和社會(huì)管理職責(zé)的履行,影響到國(guó)家治理體系的完善和治理能力的提高。基于經(jīng)濟(jì)視角的傳統(tǒng)分稅理論對(duì)政府間稅收劃分的考察忽視了現(xiàn)代國(guó)家治理參與主體的多元性,難以在中國(guó)政府間稅收劃分的實(shí)踐中體現(xiàn)出自身的價(jià)值和指導(dǎo)作用。從國(guó)家治理的角度看,中國(guó)目前的政府間稅收劃分模式忽視了地方政府的利益訴求,導(dǎo)致了地方政府非稅收入和債務(wù)規(guī)模的擴(kuò)張,制約了財(cái)政資金使用效率和地方政府負(fù)責(zé)程度的提高,使轉(zhuǎn)移支付結(jié)構(gòu)的調(diào)整面臨較大阻力。中國(guó)政府間稅收劃分模式的改進(jìn)應(yīng)在明確地方稅和政府間轉(zhuǎn)移支付關(guān)系的基礎(chǔ)上,遵循政府間稅收劃分與支出職責(zé)相匹配的原則,用稅率分享制替代收入分成辦法,提高地方政府財(cái)政收入的穩(wěn)定性和可預(yù)見性,保證地方政府的負(fù)責(zé)程度和財(cái)政資金的使用效率,提高轄區(qū)居民的社會(huì)責(zé)任意識(shí)和稅收遵從水平,從而改善國(guó)家治理的透明性、負(fù)責(zé)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.
【作者單位】： 東北財(cái)經(jīng)大學(xué)財(cái)政稅務(wù)學(xué)院;
【基金】：國(guó)家社會(huì)科學(xué)基金重點(diǎn)項(xiàng)目“現(xiàn)代財(cái)政視閾下稅收體系構(gòu)建研究”(16AJY021) 教育部人文社科研究一般項(xiàng)目“財(cái)政腐敗的動(dòng)因、效應(yīng)及其治理:基于中國(guó)財(cái)政體制的理論分析與實(shí)證檢驗(yàn)”(15YJA790017)
【分類號(hào)】：F812.42

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