国家治理现代化视域下的税权划分问题研究

Problems on Taxation Right's Division under the Modernization of National Governance

党的十八届三中全会指出,实现国家治理体系现代化和国家治理能力现代离不开财政制度建设。目前,我国正处于"营改增"税制改革的深化期,地方政府财政面临着严峻的挑战,如何实现税权与事权匹配建设,成为当下国家治理体系现代化实现的重要一步。

The Third Plenary Session of the 18th Central Committee of the Communist Party of China pointed out that both the modernization of national governance system and the modernization of national governance capacity can＇t be separated from the building of financial system. At present, China is in the deepening stage of the taxation reform--＂sales tax changed to value-added tax＂, and the local government is facing serious challenges in finance. Therefore, how to achieve a harmonious match between the taxation rights and powers of office has become an im- portant step in implementing the modernization of the current governance system.