我国现行税制税权划分问题探析与对策

On the Problems of Our national Tax Power Division of the Tax System and Suggestions

经济改革以来的20多年中,税权划分一直是中国政府间财政关系改革的焦点,目前的框架是在1994年财税改革基础上形成的集权色彩比较浓的分税制财政体制。如何科学、合理地划分中央与地方的税权,是我国财税体制改革需要解决的问题。本文从我国现行税制税权划分存在的问题和弊端入手,提出一些完善我国税权划的分基本思路和建议。

During over 20-year Economic Reform, Tax Division has always been a core of the financial reform between Chinese governments. The current form of the financial system is the power centralized Tax distribution system that is the basis of the 1994 financial reform. Our national Tax System Reform needs to solve the problem of how to divide the central and the regional tax power reasonably and scientifically. The essay, on the basis of the existing problems and shortages of our national Tax Power Division of the current Tax System, proposes several suggestions and solutions to improve the domestic Tax Division.