我国地方税建设路径之反思

Reflections on Pathways to China's Local Tax System

我国分税制由于存在财权与事权不匹配、转移支付不科学等缺陷,导致实施后引发地方财力严重不足的问题。近年来,加强地方税建设已成为学界共识,但关于地方税制建设的讨论仍停留于现行分税制框架之下。1994年的分税制改革有其特定的背景和目标,已经无法适应现阶段调适央地财政关系的需要。加强地方税建设,必须打破中央主导央地财政关系的格局,必须认清中央与地方分财和分税的关系,必须在重构分税制目标的基础上调整分税的方式,建立以划分税额为主的框架,并确立分区域的动态差别共享比例。

Disadvantages of China＇s current tax sharing system, namely, imbalanced distribution of financial authorities and administrative power between central government and local governments, along with unscientific transfer payment, lead to severe insufficiency in local governments＇ financial power. In recent years, educational circles have reached a consensus calling for enhancement of local tax system construction, however, discussions on reform of local tax system have been restricted by current tax sharing system. Tax Reform of 1994, under a certain circumstance and with a certain goal, has not been fully adapted to the need of coordinating the financial relationship between central government and local governments at the present. In order to enhance the construction of local tax system, it is vital to break through the current framework of financial relationship between central government and local governments dominating by central government, clarify relationship of fiscal sharing and tax sharing between central government and local governments, adjust methods of tax distribution based on reconstruction of tax allocation system, build a new framework mainly aiming to tax revenue distribution, and set a regional-based dynamic difference in tax sharing ratio as well.