印度财政税收的发展、改革与经验教训

India’s Fiscal and Taxation: Development, Reform and Lessons

独立后,印度继承英殖民政府做法,按照现代税收制度征税,并通过宪法,将中央与各邦间权力明确划分,在中央和地方间实行财政分税制。其特点在于:一是设置中央税、地方税及中央与地方共享税;二是注重用"因素法"对中央财源进行转移分配。这在一定程度上保证了印度社会经济发展稳定,但也出现某些问题,在一定程度上阻碍经济发展。因此1990年代以来,印度不断对其进行调整和改革,使其在经济改革中不断完善和发展。

After independence, the Indian government followed British taxation systems and strictly defined powers in implementing fiscal taxation distribution of the Central and state authorities based on the Constitution of India. It underscored the optimazation of fiscal distribution through the 'factor analysis'. While helping guarantee socio-economic stability, this system had some weaknesses. Since the 1990s, the Indian government has conducted reforms in this regard to meet economic development demands.