地方税的定位逻辑及其改革设想

Logics of the Local Tax System and Its Reform Proposals

本文在评述对地方税定位研究相关观点的基础上,对地方税的功能定位、支出目标定位、规模定位和负担分配定位进行了研究,认为,地方税应主要承担筹集地方财政收入的职责,并应用于地方自主决策的当地民众普遍受益的公共支出项目;地方税的合理规模主要取决于合理的地方自主性支出规模和其他可支配的非税收入数额;地方税的负担要与地方公共支出的受益范围相对应,并以适当的税基构建地方主体税种。我国的地方税体系建设应在厘清税、费、债等关系的基础上,逐步推进地方财政收入体系的综合改革、完善转移支付制度与尝试地方税的自主立法改革。

This paper makes a review and comment on the literatures in connection with the positioning of local taxes. On this basis, the paper studies the positioning issues of the local taxes from four aspects, i.e., function, target setting of public expenditures, size and burden distribution. The paper argues that local taxes should mainly bear the function of raising revenue for local public expenditures provided that the local expenditure programs are autonomously determined by the local people and are aimed at benefiting most of the local people. The reasonable size of local taxes mainly depends on the reasonable size of locally autonomous expenditures and other items of disposable non-tax revenues. The burden of local taxes should be linked with the benefit coverage of local public expenditures and an appropriate tax base should be deemed as a big concern in the building of local tax system. Based on clarification of the boundaries among local taxes, local charges （fees） and local debts, the comprehensive reform of local fiscal revenue system should be gradually pushed forward, the transfer payment system should be improved and the pilot of autonomous local tax legislation should be exercised to build up the local tax system in China.