从课税成本看地方税权配置的模式选择

The Model Selection of Local Taxation Configuration from Tax Cost

从课税成本的视角,分析了在国家财政收入主要来自税收的情况下地方政府的税收立法权、收益权和征管权的限度,比较了国际上不同税权配置模式的课税成本,提出我国地方税权配置的目标模式应当是在尽量降低课税成本的前提下对税收立法权、收益权和征管权进行优化组合,以构建财权与事权匹配的分税制体系。

From the A of remuneration and colle ngle of tax cost, the paper analyzes the limitation of tax legislation, the right ction of local government under the situation of the national finance income mainly coming from tax, compares tax cost of different international taxation configuration model, put forward that the model of goal of Chinese local taxation configuration should optimize tax legislation, the right of remuneration and collection under the premise of lowering the tax cost to construct tax-sharing system matching ownership of property with duties and responsibilities.