地方税体系建设与省级税政管理权改革

Construction of Local Tax System and Reform of Provincial Tax Administration Power

当前省级税政管理权的边界确定是分税制改革以来的两次分权的结果;在五级政府中,省级税政管理权是最弱的。主要表现为Ⅰ类税权严重缺失、Ⅱ类税权受到严格限制、Ⅲ类税权出现失衡等问题。未来地方税体系重构在短期内对省级税政管理权的影响比较小,只有在长期才会对省级税政管理调整产生重大影响。因此,当前深化省级税政管理权改革的对策应主要集中理清省级与其他级别政府间的税政管理权边界,以及税政管理权和规费管理权之间的边界,并优化各类税权的配置。

The boundary of provincial tax administration power has resulted from the two separation of powers since the reform of tax-sharing system. Provincial tax administration power is the weakest in the governments at five levels, which is embodied in the following aspects： as far as taxation power is concerned, there is a serious lack of Class I, class II is strictly limited, and class III is out of balance. The future reconstruction of local tax system will have little impacts on provincial tax administration power in the short term while it will have a significant impact on the adjustment of provincial tax administration power in the long term. Therefore, in order to deepen the reform of provincial tax administration power, we should focus on clarifying the boundary of tax administration power between provincial government and other governments at all levels as well as the boundary between tax administration power and fees management right to optimize the distribution of all kinds of taxation powers.