后“营改增”时代的地方税收收益权法律问题研究——以上海市为样本

Study on the Legal Problems of Local Taxation Usufruct in Post Business Tax-to-Added Value Tax Era

自1994年分税制改革以来,我国的财税体制逐步朝着科学化、民主化、法制化的方向发展。但是面对当今社会的新形势、新挑战,分税制改革中的许多漏洞正逐渐暴露出来,其负面效应不断显现。尤其是自2012年我国正式启动"营改增"试点工作以来,地方政府税收收益权问题逐渐浮出水面,其问题主要表现在地方立法权缺失和分配制度的混乱。

Since the reform of the tax system in 1994,China＇s tax system gradually develops toward scientific,democratiza-tion,legalization direction. But in the face of the new situation and the new challenges of today＇s society,many loopholes in the tax system reform is gradually exposed,its negative effect continues to appear. Especially since the official launch of the pilot work of business tax-to-added value tax in 2012,tax return power of local government gradually surfaced,the main problems mainly perform in the local legislative power loss and confusion of the distribution system.