法律规制税收竞争何以可能——基于我国省级预算单位的四重法律角色

Why Is It Possible That Tax Competition Regulated by Law?Based on Quadruple Legal Roles of Provincial Budget Units in China

在各国预算体系中,"省"这一最高层级的地方预算单位承上启下,连结中央政府和省以下地方预算级次,对地方经济与社会发展具有显著的引导、促进和保障作用。如果政府间税收竞争超过合理限度,就有可能影响资源配置效率、破坏利益分配公平,法律规制税收竞争的必要性不言而喻,而法律规制路径的设计则是一个世界性难题,亟需理论研究支持。就我国而言,省级预算单位交错充当四重截然不同的法律角色:既包括省以下税收分成规则的制定者、县级基本财力保障政策的执行者、省内税收竞争正当与否的裁判者等基于权力的角色,又包括省际或部省县税收竞争的参与者这一源自权利的角色。法律规制税收竞争之所以可能,主要经由规范创制与行为限禁的复合路径,以系统规制发生机理迥异的省内、省际和部省县税收竞争。改进税收分成规则可以避免税收竞争过度,而限制或禁止有害税收竞争,则有助于维持税收竞争秩序。

Among budget systems in every country, the highest level of local budget units such as provinces are essential budget level between the Central and local governments, and have played an important role in guiding, promoting and safeguarding national economy and social development. Whereas tax competition beyond reasonable limitation will damage resource allocation efficiency and affect benefit distribution fairness. Necessity of legal regulation of tax competition is without redundancy, while possibility of legal regulation is a difficult problem throughout the world that deserves to deepen theoretical research. Provincial budget units in our country play four kinds of distinct legal roles： makers of tax division rules under province, policy executors of basic funding for county- level governments, interprovincial or ministry-province-county tax competition participants and judicators to judge whether tax competition is fair inside the province. Possibility of tax competition regulated by law achieves through compound paths of creating norms and hmiting or prohibiting behaviors mainly in order to regulate tax competition inside the province, interprovincial or ministry-province-county tax competition whose generation mechanism is widely different. Improving tax division rules may avoid excessive tax competition, while limiting or prohibiting harmful tax competition can maintain tax competition order.