如何健全地方专享税体系?

How to Improve Local Exclusive Tax System?

税收是地方政府收入体系中占比最高且可统筹安排使用的收入。地方税收体系由专享税和共享税两部分组成。目前共享收入占地方税收比重60%左右。对地方政府来讲专享税体系更为重要。原因有三点:一是专享税由地税局征管,收入多少取决于地方政府征管努力程度;二是专享税较之共享税地方政府有更大税政权;三是专享税属于省级政府直接统管税种。思考健全地方税体系时要避免走入两个认识误区:一是地方政府最大限度依靠专享税过日子;二是只考虑地方税体系不考虑中央税体系。研究健全地方专享税要站位国家治理和可持续发展考虑问题。应从如下三方面发力:一是维护统一市场;二是维护收入稳定;三是维护地方政府辖区经济社会发展调控权。近年来资源税和环境税两个税种的改革带来增收,说明税制改革是地方专享税收入稳定的基本支撑力量。今后我国还要推进房地产税改革。我国房地产税改革的最大难点是如何对个人保有住房课税,面临如下特定需要破解的难题:一是妥善处理个人住房保有课税与有关税种之间关系;二是妥善处理不动产保有课税与不动产其它环节课税间关系;三是妥善处理区域间税收竞争问题;四是我国目前不具备开征遗产和赠与税的条件。

Tax is the first revenue resource of local government income system and it＇s a revenue that its arrangement and usage can be unified. Local tax system has two parts i.e. exclusive tax and sharing tax. At present, sharing revenue is around 60% of local tax revenue, exclusive tax is more important to local government due to the following reasons. Firstly it is collected by local tax bureau and its amount is dependent on the collection endeavor of local government. Secondly local government enjoys more taxation authority in exclusive tax than that of sharing tax. Thirdly, exclusive tax is directly managed by the province government. When considering the improvement of local tax system, there are two confusions to be corrected. The first one is that local government has to mainly depend on exclusive tax. The second one is to ignore central tax system when studying local tax system. When studying the improvement of local exclusive taxes, it＇s critical to research them from the respective of state governance and sustainable development. Thus, the thesis shows the improvements may come from three aspects. There are maintaining a unified market, stable revenue, the adjustment and controlling right of local government to social and economic development within their jurisdictions. In recent years, the revenue increase in resource tax and environment tax tell us that tax reform is a basic support to local exclusive tax revenue. In future, China will promote the reform of property tax. The most difficult issue in property tax is how to tax individual owned house at holding link. There are several difficulties to be resolved now. The first one is to fix the relationship between the taxes on individual owned house at holding link and other taxes. The second one is fix the relationship between the real estate tax at holding link with the taxes at other links. The third one is to fix the tax competitive issue among regions. The forth one is that now it＇s not suitable to introduce inheritance tax and donation tax.