谈我国中央与地方政府间税权配置的进一步改进

On Further Improvement on Tax Right's Arrangements between Central and Local Governments of China

本文从介绍政府间税权配置的基本原则及中央与地方政府间税权配置的基本模式出发,认为目前我国中央与地方政府间在税权配置上仍存在着许多问题。为了更好地实现政府间“事权与财权”的相对统一,有必要对我国中央与地方政府间的税权配置做进一步的改进。

This paper begins with the introduction of fundamental principles of tax right＇s arrangements as well as basic modes of its arrangements between central and local governments. Then the author puts forward that many defects presently do exist in the taxation right between China central and local governments. Thus, to harmonize ＂execution right and tax right＂ between the governments, it＇s essential to take further actions to improve tax right＇s arrangements in China.