共享税标准的反思与体系化建构

Reflection on the Shared Tax Standards and the Systematism Construction

随着分税制改革的深入,多个税种从地方税变成了共享税,共享税在税种数量、涉税收入方面更加突出。然而,目前中国对共享税标准尚无清晰明确的规定,导致共享税运行的政策性、随意性较强,与税收法定原则相悖。为构筑财权与支出责任相适应的财税体制,尤其需要构造体系化的共享税标准机制。一方面,共享税必须坚守标准法定、明确收益归属、践行稽征经济等基本准则,明确共享税标准的设定和调整权限;另一方面,基于现有的以共享税为主、划分税种为辅的税制模式,短期内仍可以比例分享作为主要模式,但未来的共享税应形成以附加税(税率分享)模式为主,辅之以税基分享和比例分享的标准体系。唯有如此,方可实现共享税标准的组合适用与税制互动。

With the deepening of the reform of tax distribution system, a number of taxes have changed from local taxes into shared taxes, which are more prominent in varieties of taxes and tax involved income. However, China is lacking of explicit stipulations concerning the standards of the shared taxes, hence the operation of the shared taxes has a stronger policy and arbitrary nature, which violates the principle of law-based taxation. In order to construct a fiscal and taxation system suitable to the financial rights and expenditure liabilities, it is especially necessary to construct a systematic mechanism of shared tax standard. On the one hand, the shared taxes must stick to such basic standards as standards stipulated by law, clear income attribution, practice of check-and-levy economy and so on, so as to clarify the setting and adjustment permissions for the shared tax standards. On the other hand, based on the existing mode of tax system which takes the shared tax as the principal taxes and defined tax categories as the subsidiary taxes, we can still take the sharing in proportion as the main mode in a short term. However, the future shared taxes should have a standard system which is formed with the additional taxes（tax rate sharing） as the principal mode, and supplemented by the tax base sharing and proportional sharing. Only in this way, can we realize the interaction between the combined application of the shared taxes standards and the tax system, further promote the practice of the tax distribution system, deepen the standardized financial relationship between the central government and the local governments, so as to achieve the rule of the regulations of the shared taxes.