统筹相关税费改革 建立城乡建设教育税

Establishing an Integrate Urban-rural Construction and Education Tax by Related Tax/fee Reform

本文认为,统筹相关税费改革,建立统一、独立、规范的城乡建设教育税,是适应统筹城乡发展,统一城乡税制的需要;是完备税制要素,发挥独立税种特殊调控功能作用的需要;是实现受益负担原则,公平税负的需要;是完善分税制财政体制,政府间合理分配收入,保障地方自主财权、税权、财力的需要;是税制结构合理化,设置多个税种,多层面、多着力点、多环节调节的需要;是为地方基础建设和基础教育提供更多资金保障的需要。最后,对征收城乡建设教育税持有怀疑的几个观点陈述了看法。

This paper argues that establishing an integrate, independent and standardized urban-rural construction and education tax by related tax/fee reform are requirements of balancing urban and rural development and integrating urban and rural tax system; essential factors for improving tax system and giving full play of spe- cial control function as an independent tax item; realizing benefit-burden principle and fair tax burden; improving financial system of revenue allocation, reasonably distributing revenue between central and local governments, ensuring the fiscal and tax power and financial resources; rationalizing tax structure, establishing the regulation of multiple tax items, layers, perspectives and levels; and providing more funds for local infrastructure construc- tion and elementary education. Finally, it presents some ideas toward the viewpoints which doubt levying urbanrural construction and education tax.