俄罗斯税权划分法律制度评介--兼谈对我国分税制改革的启示

Review of Russian legal system on division of tax power——Concurrently on its revelation to China's tax distribution reform

分税制是现代国家财政分权的核心内容。俄罗斯分税制改革经历了一个漫长曲折的过程,最终建立了与其政权结构相符的三级税权划分模式,形成了较为成熟的财政分权体制。但是这一体制在俄联邦与其主体的税权划分、地方自治机关的税收权限及各级政府财权和事权关系的确定和协调上仍存在不足。俄罗斯分税制确立过程中遇到的问题及其教训,可以为我国的分税制改革提供借鉴。

The system of tax distribution is at the core of modern national system of financial power distribution.It took Russia a long and tortuous process to undertake such a reform.Finally Russia culminated in setting up a three-level tax distribution mode in line with its political power structure and forming a comparatively mature financial power distribution system.But the system remains inadequate in terms of tax distribution between the Russian Federation and its main bodies,the limitation of power for local autonomous organs,the financial power of governments at various levels,definition as well as coordination of its relations with authority.In our tax distribution reform,we can benefit ourselves from Russia by reviewing the problems and lessons they encountered in the course of establishing the tax distribution system.