我国国地税机构合并衍生问题探析

Analysis on Derived Problems of the Merger of Institutions of China's National Taxation and Local Taxation

国税与地税机构合并是财税体制改革的新起点,将会重新明确中央与地方的事权与财权范围,重新确定中央与地方的财政分配关系,重新建立一个规范、高效、统一的税收征管体系。其意义不仅在于加强税收征管和筹集财政收入,更在于为财税体制改革的深入推进"铺路",为国家治理体系和治理能力现代化助力。但是国地税机构合并后也可能面临中央与地方财政关系不明确、双重领导格局不顺畅、机构设置及人员安排不协调等问题。为此,应当重新构建中央与地方财政关系,重新设置国家税务总局和地方政府职能,重新整合税务机构与人力资源,形成新的财税管理体制。

The merger of the institutions of national taxation and local taxation is a new starting point for the reform of the fiscal and taxation system. The scope of the power of the central and local affairs and finance will be re-clarified. The fiscal distribution relationship between the central and local governments will be re-established.A standardized,efficient and unified tax collection and management system will be set up. This reform is significant not only because it can strengthen tax collection and management and raising fiscal revenue,but also because it can pave the way for the deepening of fiscal and taxation system reform,which will contribute to the modernization of the national governance system and governance capacity. However,after the merger of the institutions of national and local taxation,many problems will arise such as unclear relations of local and national finance,unsatisfactory dual leadership structure,and uncoordinated institutional arrangements and personnel arrangements. Therefore,it is necessary to re-build the central and local fiscal relations. In addition,it is important to reset the functions of the State Administration of Taxation and local governments. Finally,it is essential to re-integrate tax institutions and human resources; and form a new fiscal and taxation management system.