我国税权纵向划分的反思与重构——基于分税制的考量-reflection and reconstruction on the vertical division of tax rights in china - based on the consideration of tax sharing system.docxVIP

3 3 地方税体系和地方税权法律规范。四是试行“地方分类分税制”。五是健 全财政转移支付法律制度。 总之，本文贯彻了从理论到实践、从法学到经济学的研究思路，争取 在税权纵向划分问题研究上有所创新。贯穿全文的线索有两条：其一，从 理论角度看，不管是公共财政、财政联邦主义，还是依法治税、税收法定 主义，归根结底都是民主财政、税权在民的主张；其二，从实践角度看， 不管是税权的纵向划分，还是财政分权理论的具体实践，都要受到现实因 素的极大制约，都体现了政府集权的强烈要求。因此，理想的税权纵向划 分模式，将既不是理论的空想，也不是实践的异化，而只能是二者的折中。 关键词：税权；纵向划分；分税制；重构 PAGE PAGE 1 Abstract China’s economic and social development is facing a series of deep-rooted contradictions, such as irrational economic structure and growth mode is extensive, the income gap is too wide among members of the community and so on. While the emergence of these problems are to the special new stage of China’s economic and social development has entered, but system failures, in particular, the tax-sharing system is flawed and does not play its rightful economic regulation and income distribution function played a major role. Since 1994, China has been reforming its tax-sharing system in order to solve the problems of the vertical division of taxing power. However, in the process of the tax-sharing system operation, China’s tax-sharing system reform faced a series of contradictions and problems for the reasons of the unbalance among regional economic development and the lack of government responsibility division, local tax system construction, government structure reform, etc. The reconstruction of vertical division of taxing power, directly related to the division of the expending responsibility between governments, is a bottleneck problem in the reform of financial relationship between governments in China. So the study of the vertical division of taxing power is very important both of theory and practice. The issue on how to define the taxing power should be examined firstly in this paper. The taxing power, in order to provide the public goods to the taxpayer, means the power for the country to raise tax according to law. It is divided into the tax legislative power, and the power to tax collection and management, tax benefit. The tax legislative power i