对我国国民税权问题的思考

我国目前存在的居民消费和民间投资不足等问题,与税权配置的不均衡不无关系。本文先从市场经济环境及委托—代理理论角度提出国民税权问题,再从效用论等角度探求国民税权配置的经济学标准,最后从国民整体税权和国民个体税权两方面探索完善我国国民税权配置的实现机制。财政是市场与政府妥协的产物,税收制度是解决市场主体与政府之间财产关系的制度。明确国民税权,探讨税权在国民和政府两主体间的均衡配置,将有助于当前的税制改革。

There exists insufficience of consumption and investment among the people in our Country at present. This doesn＇ t do nothing to do with the unbalanced tax fight＇ s allocation. This essay firstly put forwords national tax rights under the market economy cir cumstance and entrust- agent theory, secondly seek the economic standard of tax right＇ s allocation based on efficacy theory. Lastly search to better realize the whole national tax power and individual tax rights. Finance is a compromised product between market and government. Tax System is a System to divide property between market body and government. Make national tax power and fights clear, discuss the balanced tax right＇ s allocation between market body and government, wilt do good to the current tax System reform.