经济转型期完善地方税体系的思考

How to Improve the Local Tax System During the Economic Transitional Period

1994年分税制改革后,我国逐步形成了以营业税为主体税种、增值税和企业所得税为辅的地方税体系。然而实践证明,这种格局下的地方税体系与地方所需财政支出严重不匹配,地方政府依赖其税收收入很难有效履行其职责。尤其随着"营改增"试点及在全国的逐步推开,营业税面临萎缩直至消失的命运,地方税体系面临重组的挑战。因此,在经济转型期,有必要借鉴国际地方税系设置及经验,完善我国地方税系,在各级政府间进行科学合理的税权配置,科学调整地方税税种结构,切实加强税收征管,保障地方税系的科学合理。

Years after the tax reform in 1994 have seen the gradual taking-shape of Chinese local tax system in which business tax is the major type and value-added tax and business income tax are the supplement ones. However, practices have proven that this system could not match well with the local financial expenditure because local governments found it difficult to effectively fulfill their responsibilities with less local tax revenue. With the nationwide expansion of the reform program to replace the business tax with a value-added tax, business tax revenue became less and less. It seems that the local tax system has to be restructured. The author holds that during the transitional period, it is necessary to use the experience of other countries for reference to improve China＇s local tax system. Taxation power should be scientifically allocated among governments at all levels and tax categories have to be reasonably restructured. We should effectively strengthen the management of tax collection to ensure a scientific and reasonable local tax system.