改革中国现行税政管理体制之我见

On the Reform of the Current Taxation Administration in China

中国现行税政管理体制具有明显的过渡性 ,也暴露出分税制财政体制的深层矛盾。因此 ,必须明确提出税政管理体制的总体目标 ,以划分各级政府税政管理权限为前提 ,以深化税制和完善转移支付制度为核心 ,以税收基本法为保障 ,建立规范的税政分级管理体制。

The current system of taxation administration bears the feature of transience, indicating the fierce contradiction in the separate-taxation system.Therefore,it is necessary to set up a general goal and establish a regulated management system of graded taxation,beginning with defining the jurisdictions of different taxation administrations,centering on deepening the taxation reform and perfecting the transfer payment system and ensured by the fundamental law of taxation.