政府间税权划分地研究.docVIP

最后，本文结合我国所处的社会主义初级阶段和当代的国情，提出如下若干政策性建议：加强立法，清楚界定各级政府的事权和财权；坚持税收法定主义原则，在法律条文中对税权方面的问题做出统一、明确的规定；完善税收征管等税收制度，构建适合我国国情的地方税体系，保证地方政府稳定的财政收入；以分税制理念为指导，加强中央政府宏观调控能力，平等对待中央与地方的关系；打破行政区域的界限，建立利益相关区域，理顺政府间财政关系。关键词：分税制;税权;税权划分IIAbstractImplementationofthetaxsharingreformin1994,istheeconomicconstructionofChinasinternalmarketrequirements.Aftertenyearsofpracticaloperation,theeffectisveryobvious.TheimplementationoftaxsharingandpromotedfiscaldecentralizationinChinahasgraduallyestablishedthemanagingfinance-sharingsystem,thisnotonlyincreasestherevenueofcentralgovernment,butalsostrengthensthecentralgovernmentsmacro-controlability.Thereformof1994theeconomyinthecontextofaspecifictimebegan,inordertostrengthenthecentralgovernmentmacroeconomicregulationandcontrolability,reservationundertheconditionsofvestedinterests,toomanytoconsideracentralizedneeds.However,overtime,thetrendofworldeconomicintegrationisincreasinglyclearthatChinasmarketeconomyhasbecomemoresophisticated,rapideconomicdevelopment,financialmanagementsystemwhichrequiresahighdegreeofcentralizationofpowerbythecentralsystemgraduallydecentralizedtothelocalappropriatedirection,Thecurrenttaxsystemstillcannotmeetthisrequirement,inthiscontext,howtoimprovethetaxsystemhasbecomethehottopicfordiscussion.Inthispaper,basedonthetheoryoffiscaldecentralization,firstreviewthehistoryoftaxationdivision,thenanalysisthetaxationdivisioninthecurrentsituation,andfindouttheproblemsandcausesinthetaxationdivisioninChinaatpresent.Mainfeatures:divisionofpowersinrevenuesandexpenditurebetweenthecentralgovernmentandlocalgovernmentdonotmatch;taxautonomyinlocalgovernmentdelete;taxlegislationisquitelow;thetaxationdivisionamonglocalgovernmentsisuneven;taxcompetitionamonglocalgovernmentsisserious.Secondly,inthepaperitcomparethemodeloftaxationdivision,suchas,onbehalfoftheUnitedStatesfortheseparationofpowersmodel,representedbyFrancescentralizedmodel,aswellasrepresentativesofJapanshybridmodel.Andsummarizesthethreemodelscanlearnfromtheexperienceofmainconclusions:In