我国地方政府税收筹划困境及优化路径

Dilemma and Path Optimization of Local Government Tax Planning

税收筹划最早产生于西方,中国税收筹划是在经济体制转型的过程中得以产生,并随着市场经济的不断完善而发展。从1994年"分税制"以来,中央政府与地方政府以及地方政府之间的财力事权的不均等,以及近年来逐步推进的营业税改征增值税改革,使得地方政府在组织地方税收收入过程中出现了税收筹划①行为。然而因为地方政府特殊性,其税收筹划过程中出现了诸多问题,本文将从地方政府税收筹划的现状入手,分析地方政府开展税收筹划的优化路径。

Tax planning originated in the West.In the Chinese economic system,tax planning is produced in the process of transition,and developed along with the continuous improvement of the market economy.Since the System of Tax Distribution in 1994,the inequality of financial power between the central government and the local government was strengthening,as well as the reform of business tax and value-added tax being in progress recent years,the local government started its tax planning process of organizational behavior in the local tax revenue.However,owns to its particularity,problems emerged during the tax planning process of local government.This paper analyzes the optimal paths of local government tax planning by focuses on status quo of the local government tax planning.