论我国政府间税种划分的原则  

The Principles of the Partition of Tax Categories among Different Levels of Government

作　　者：周俊鹏[1] 

机构地区：[1]中国人民大学法学院,北京100872

出　　处：《黑龙江省政法管理干部学院学报》2008年第1期63-65,共3页Journal of Heilongjiang Administrative Cadre College of Politics and Law

摘　　要：目前我国税种划分上存在着地方税收入规模过小、税种划分标准不科学、税种划分形式不法定等突出问题,在分析和评价西方财政学者税种划分原则的基础上,结合我国的国情,我国政府问税种划分应遵循以下四项主要原则:为各级政府事权的实现提供基本财力保障原则;适应政府间职能分工原则;体现征收效率原则;政府间税种划分法定原则。The projecting problems of China s present tax categories partition are the excessive small scale of local tax revenue,the unscientific standard and the absence of statuary form of tax category partition.On the basis of the analysis and evaluation of the principles of the partition of tax categories proposed by occident finan- cial scholars,combining with our country situation,the tax categories partition between different levels of gov- ernment should follow four primary principles,which include:the princi...

关 键 词：税种划分 政府职能 征税效率 税收法定 

分 类 号：F812.42[经济管理—财政学]