地区间税收与税源均衡:理论内涵与实现路径

The Inter-regional Equilibrium of Tax Revenue and Tax Source: Theoretical Connotation and Implementation Path

地区间税收与税源均衡是理顺地方政府间财政分配关系,实现区域财政均衡的重要前提和基础。实现地区间税收与税源均衡的实质是税收收入与税源贡献的一致,涵盖税收收入与税收能力一致、税收收入与税收归宿一致以及税收收入与税收管辖权一致等内容。受到分税制财政体制、税收制度设计、企业生产经营行为和区域经济发展差异的影响,我国地区间税收与税源出现了非均衡的状态,为了解决这一问题,可以通过完善分税制财政体制、优化税收制度设计、建立起横向税收分配制度和横向转移支付制度等途径解决。

The inter-regional equilibrium of tax revenue and tax source is the important premise and foundation to straighten out fiscal allocation relationship between local governments and realize regional fiscal balance. Essentially, the inter-regional equilibrium of tax revenue and tax source means consistency between tax revenue and revenue contribution, including the consistency between tax revenue and tax capacity, tax revenue and tax incidence, tax revenue and tax jurisdiction. However, affected by many factors as tax sharing financial system, the design of the tax system, management behavior of enterprises and differences in regional economic development, regional tax revenue and tax sources appears disequilibrium in China. To solve this problem, we must perfect the financial system, optimize the design of the tax system, set up horizontal tax distribution system and the horizontal transfer payment system, etc.