中央与地方税权划分问题研究——以“营改增”为例-research on the division of tax power between central and local governments - taking.docxVIP

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中央与地方税权划分问题研究——以“营改增”为例-research on the division of tax power between central and local governments - taking.docx

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中央与地方税权划分问题研究——以“营改增”为例-research on the division of tax power between central and local governments - taking

A Abstract The division of tax power between central and local government is an inevitable phenomenon in all country. To a large extent, the tax revenue, which accounted for 90% of the national finance determine the government macroeconomic regulation and control ability and the ability of public goods supply. Fiscal decentralization has always been one of the important subjects in governing and one hot research topic in the discipline such as public management and finance. In the view of political economy, taxation irelated to the government the ability of public goods supply and scheduling resources ability. Whether in a centralized system government or local taxation decentralized government. In the process of tax right division, all should pay attention to coordinate the relationship between the central and local governments, in order to reach equilibrium between each other. This article first analyze the problem of the division of tax power between central and local government under the background of “replacement of sales tax by VAT” tax reform. Then explores the immediate cause and Essential cause of the current unreasonable tax right division between the central government and local government in many ways. At the same time analyze the centralized system and local dispersion system and the moderate balance of tax right division between the central government and local government in the world. Finally, based on principle of tax legal doctrine and the principles of matching the finance rights and central land tax right division after the “replacement of sales tax by VAT” tax reform are proposed. Only follow the principle of tax legal doctrine, clarify confusion of the central finance rights and design good bill of value added tax to share and return according to the characteristics of the VAT can establish the scientific fiscal and taxation systems of modern finance and tax legal system in our country. Key words: “replacement of sales tax by VAT”； the division