中国地方税的界定标准与体系重构研究

A Research on the Definition Standard and System Reconstruction of China's Local Tax System

按照税权划分,地方税有税收自主权与收益权两类标准。在不同的标准下,地方税的配置机理也存在差异:前者关注税种的流动性与受益性,后者则是关注区域财力均衡与对地方政府行为的激励。基于现实条件的约束,中国地方税应该按照收益权标准来配置,其主体是地方政府对增值税的共享部分,地方政府的独享税种只是发挥补充作用。因此,地方税体系重构的核心在于增值税分享机制的改革。

According to the division of tax powers, there are two kinds of standards in distin- guishing local taxes, one is tax autonomy, and the other is the right of tax revenue. Under the differ- ent standards, there are different mechanisms to configure local taxes. The tax autonomy pays atten- tion to the liquidity and benefits of the taxes, while the right of tax revenue pays close attention to the regional financial resources equilibrium and the stimulus to local government behaviors. Based on the constraints of practical conditions, China＇ s local taxes should be configured according to the standard of the right of tax revenue; and its main body is the portion of VAT shared by local gov- ernments, while the exclusive taxes of the local governments can only play a supplement role. There- fore, the core of China＇ s local tax system reconstruction is the reform of the sharing mechanism to VAT.