我国区域税负公平探析——以税收与税源的关系为研究视角

Analysis of China′s Regional Tax Fairness——From the Perspective of the Relationship between Tax and Tax Source

理论上,一个地区有多大规模的税源就应该收到多少税,但在现实中,由于税收体制设计和生产经营活动的复杂性,普遍存在着税收与税源相背离的现象。这违背了税收与税源相一致的原则,造成了区域间财力的不平衡,并进一步加重了西部地区的税收负担。为此,建议将"税收收入归属"列入税制要素,并从立法层面确立税收与税源的一致性原则;在完善相关理论的基础上,实践中审慎灵活操作,以促进东中西部之间的实际税负趋于一致。

In theory, the tax revenue mainly depend on the scale of tax sources in a area. But in reality, due to the design of tax system and the complexity of production and business activities, tax revenue deviates from tax source in many areas. This phenomenon is contrary to the principles of consistency of tax and tax source, resul- ting in an imbalance of finance between different regions and the increase of tax burden in western regions. Therefore, on the one hand, tax revenue attribution should be considered as factors in tax system and establish consistency between tax and tax source in legislation. On the other hand, based on perfect theory, tax revenue should be operated prudently and flexibly so as to promote the consistency of tax burden in eastern, central and western areas in reality.