论规制我国地方政府间制度外税收竞争的法治筹划

Legal Planning about Regulating Tax Competition Between Local Governments Outside the System

制度外税收竞争导致税收法定主义弱化,降低了市场机制对经济资源的配置效率。其法治筹划,从税收立法角度来看,要完善规范税收竞争的相关法律,提升税法立法级次,赋予地方适当税收立法权,加快费改税立法进程;从调整税收政策取向来看,要对税收优惠、区域经济协调发展、税制改革、财政转移支付等方面进行深化改革;同时,要通过强化税收执法监督、健全税收司法保障,对制度外税收竞争进行规制保障。

The tax competition outside system weakens the tax levy of law and reduces the allocation efficiency.From the perspective of tax revenue legislation,it is necessary to perfect tax revenue competition related law and give local governments an appropriate legislative power to speed up the legislative process of transform administrative fees into taxes.From the adjustment of tax policy-oriented point of view,it is necessary to reform tax preference,coordinated development of regional economy,tax system and financial transfer payment.Meanwhile,the paper highlights that it is vital to strengthen tax law enforcement and supervision and improve tax judicial security so as to regulate and protect the tax competition outside the system.