我国税权分权存在的问题及解决

Problems of Decentralization of Tax Power and Solution

税权划分是我国分税制改革的核心内容。目前,我国税权分权存在法律依据缺失、事权财权税权不协调、税权过于集中、分税与政府分级不对称、地方主体税种缺失等问题。针对这些问题,理性分析法国、美国、日本等国家税权划分模式并总结其经验,提出我国税权分权应选择适度分权模式,尽快完善相关法律法规,完善地方税体系,使各级政府事权、财权、税权相统一,并改革完善转移支付制度。

Division of tax power is the core of China＇s tax system reform.At present,there are many issues that exist in the decentralization of tax power.The legal basis is imperfect.Routine power,financial power and tax power do not coordinate with each other.Tax power is too concentrated.Tax distribution is asymmetric to government classification.The local is lacking in main taxes and so on.For the problems of decentralization taxation in our country,on the basis of the analysis of the decentralized model of tax power and summarizing the rich experiences of France,the United States and Japan,the moderately decentralized mode should be chosen.The relevant laws and regulations should be perfected.The local tax system should be improved.The routine power,financial power and tax power in all levels of government should be united.The system of transfer payments should be improved.