从国际比较看地方财政收入结构与主体税种选择

The Selection of Local Fiscal Revenue Structure and the Main Tax Category from the Perspective of International Comparison

不论是发达国家还是发展中国家,地方税收收入在地方财政收入中占比大都只有40%左右,很难将地方财政收入的主要来源寄希望于单一税种。随着我国"营改增"的全面推进,曾经作为地方第一大税种的营业税急剧萎缩甚至即将消失。但不论是从货物与劳务税、所得税还是财产税来看,近中期很难从中寻找一种能够替代营业税主体地位的税种。因此,在今后相当长时期内,要保障地方财政收入,除了需要继续培育有潜力的地方税种(尤其是财产税)和开征新的税种外,关键是在国家层面完善财政体制。

Not only in developing countries, but also in developed countries, the local tax revenue takes only about 40% of local fiscal revenue. Therefore, any single tax can hardly be expected as the main source of the local revenue. With the reform of ＂Converting Business Tax into VAT＂ fully implemented, as the main tax previously, business tax is shrinking drastically and will even vanish soon. From the perspective of the goods and service tax system, income tax system and property tax system, it is difficult to find a tax category to replace business tax as the main tax in the short and medium term. Therefore, in the long-term future, improving fiscal system at national level is the key to secure local fiscal revenue besides that the potential tax categories （especially property tax） shall be fostered continually and introduce new tax categories.