低碳经济发展下物流业税收协同创新缘何难以奏效——基于财政分权制度的视角

Why Collaborative Innovation of Logistics Taxation is Invalid in the Low Carbon Economy——From the Viewpoint of Fiscal Decentralization System

低碳经济发展下,为推动物流业税收协同创新,财政分权的法律制度环境不断完善,但仍存在财政分权缺乏法律支持,税权过分集中于中央,财权与事权的非对称,不合理的中央增值税返还制度,转移支付制度背离政策初衷等问题。需要从完善法律,税权适当下放地方,财权与事权相匹配,调整中央增值税返还制度,规范转移支付制度等方面对财政分权制度予以革新。

With the development of the low-carbon economy, the legal system environment of fiscal decentralization is continuously perfected to promote logistic taxation innovation. However, some problems still exist, including that the legal support for fiscal decentralization is inadequate;the taxation rights is excessively manipulated by the central government; the fiscal rights and the administrative rights are asymmetric; the valueadded tax refund system of the central government is irrational; the transfer payment system deviates from the original intentions of the policy. The fiscal decentralization system should be innovated from aspects as perfecting laws, properly decentralizing taxation rights to local governments,balancing fiscal rights and administrative rights, adjusting the value-added tax refund system of the central government and regulating the transfer payment system.