美、日、德三国层级政府间税收收入分配制度及借鉴  

Tax Revenue Distribution Systems in US,Japan and Germany and Implications for China

作　　者：靳万军[1] 付广军[1] 

机构地区：[1]国家税务总局税收科学研究所,北京100038

出　　处：《涉外税务》2009年第11期34-37,共4页International Taxation In China

摘　　要：政府间税收收入分配,关系到各级政府履行事权的财力保障。尽管各国政体不同,不同层级政府间税权划分各异,但通过税收收入分配取得足够财力,以保障政府正常履行职责是各国通行做法。本文介绍了美国、日本、德国层级政府间的税收收入分配制度,总结了它们的共性特点,并就发达国家的经验对完善我国层级政府间税收收入分配制度提出了建议。Tax revenue distribution among governments at all levels determines their finance guarantee to perform duties. Although political regimes of various countries differ and tax power distribution of governments at all levels varies, it is a common practice for the governments at all levels to acquire enough financial resources through tax revenue distribution. This paper introduces the tax revenue distribution systems of governments at all levels in US, Japan and Germany, and then summarizes their common characteristics, so finally raises some proposals to improve tax revenue distribution systems of govern- ments at all levels in China in accordance with the experiences drawn from developed countries.

关 键 词：税收收入分配 税收权限 税收收入再分配 

分 类 号：F812.42[经济管理—财政学] F811.4