补充性原则下地方税的治理逻辑与构建路径

Governance Logic and Construction Path of the Local Taxes Based on the Complementary Principle

补充性原则作为划分中央与地方权限的宪法原则,成为现代税收国家赋予地方税权的理论渊源。地方税权是地方治理的制度基础和重要支撑。党的十八届三中全会以后,我国不断推进"健全地方税体系"的改革进程,以顺应现代财政制度发展的时代要求。分税制改革以来,从纵横两个维度考量,我国地方财力格局中地方税收入占比不断下降、地方税收入与地方财政支出对比悬殊、地方税收入规模地区差异大等现状与事实,均表明地方税收入不足引致治理效能缺失,主体税种缺失与税制改革滞后是其直接原因,中央与地方分税规则不稳定则是治理效能缺失的体制根源。"十四五"时期,我国应该以合理划分和调整事权与支出责任为改革牵引,逐步推进政府间财政关系法治化,增强地方税与共享税、转移支付协同效应,构建差异化地方税体系,从税权划分、税种配置、征管改革等方面不断健全地方税体系。

The complementary principle, as a constitutional principle of division of powers between the central and local governments, has become the theoretical source of local taxation power granted by a modern state.Local taxation power is the institutional foundation and important support of local governance. After the Third Plenary Session of the 18 th CPC Central Committee, China has been pushing forward the reform process of "improving local tax system" to meet the requirements of development of a modern fiscal system. Since the tax sharing reform, the current situation and facts, such as decreasing proportion of local tax revenue in China’s local financial resources, disparity between local tax revenue and local fiscal expenditure and large regional differences in the scale of local tax revenue, all indicate that the lack of local tax revenue leads to the lack of governance effectiveness. The lack of main tax types and the lagging tax system reform are the direct causes,while the unstable tax sharing rules between the central and local governments are the institutional root cause of the lack of governance effectiveness. "In the 14 th Five-Year" Plan period, it is necessary to take the reasonable division and adjustment of affairs and expenditure responsibilities as the traction of reform, promote gradually the rule of law in intergovernmental fiscal relations, enhance the synergy effect of local taxes, shared taxes and transfer payments, build a differentiated local tax system, and improve continuously the local tax system in terms of tax division, tax types allocation and collection and management reform.