健全和完善公共财政框架下的地方税体系-公共管理专业论文.docxVIP

内容摘要 内容摘要 地方税权建设是地方政权建设的一个重要组成部分，建立健全结构完整、制 度完善、运作规范、相对独立的地方税体系，是保证地方政府职能正常运转、地 方性公共产品有效供给、维护地方政权建设的客观要求。我国现行地方税制改革 严重滞后，地方税体系结构不尽合理，远不能适应市场经济发展的要求。从制度 层面加强对我国地方税制的理论研究，以推动地方税制改革的进一步深化和完 善，对于我国构建社会主义公共财政体系具有较强的现实意义。本文选择了制度 经济学作为研究我国地方税改革的理论框架，对我国地方税体系的现状、存在问 题及其原因、后果等进行理论和实证分析，以寻求地方税改革的制度创新，并提 出健全和完善公共财政框架下地方税体系的基本设想。全文共分三大部份： 第一部份简要回顾了我国地方税改革的制度变迁历程，并从制度变迁角度 对我国自 1994 年以来实施的地方税改革进行了基本评价。 第二部份通过实证分析，指出我国现行地方税体系存在的主要问题在于地 方税制变迁过程中存在的路径依赖现象以及由此所导致的严重的制度失衡。 第三部分阐述了建立公共财政框架下地方税体系的理论依据，并提出了寻 求地方税改革制度创新的基本设想：合理划分税权、科学划分税种、优化现行税 制、规范税收优惠、推进配套改革等。 主题词：地方税改革；公共财政；制度创新 Abstract Abstract Local tax allocation is an important part of local regime construction. Building of a perfect and relatively independent local tax system with intact structure, consummate system and standardized operation is an objective requirement which will protect the normal function of government and the effective supply of local public commodity, maintain local government construction as well. Though there still remain severe stagnation in local tax system reform and its unreasonable structure, which can not adapt to the requirements of market economic development. The impetus of its theory study from system stratification plane which will deepen and perfect the local tax system reform is meaningful to the construction of socialist public financial system. In this article institutional economics is set as the theory framework of our research on local tax reform. It carries on theory and demonstration study on the status, problems, corresponding reasons and consequences to find out a system innovation in local tax system. Some basic assumption is also put forward to build and perfect local tax system construction in the framework of public financial system. The article is composed of three part: The first section looks back on the changes of our local tax reform and makes basic comments on the local tax reform from the 1994. The second section points out the main problems in our functioning local tax sys