浅析中央与地方税权划分的优化

The Optimization of Tax Right Division Between Central and Local Governments

西方税收理论并未将中央税与地方税关系问题作为税制优化的内容。而中央与地方税收关系在我国的税收理论与实践中占据着重要地位。运用税制优化的内涵、目标理论对税权划分的优化提出要求,并运用博弈分析方法确定了税权划分的理论依据,弄清我国税权划分中存在的问题,进而对中央与地方税权关系的优化进行博弈分析,同时对优化我国中央与地方税权关系划分提出对策建议。

The relationship between the central and local taxation has not been brought into the theory of western tax system optimization;however,it still plays an important role in taxation theories and practices in China.So this paper focuses on researching the boundery of tax right division.This paper analyzes the intension and target of tax right division on the basis of tax system optimization theory, and presents the problems lying in China's tax right division.Game theory used to make sure the theory foundation of tax right division and the tax right relationship.It then puts forward some countermeasures for the tax right relationship between central and local governments.