新中国60年税收管理体制的变迁  

Great Changes in the Revenue Management System over the Past Sixty Years of New China

作　　者：霍军[1] 

机构地区：[1]广西壮族自治区国家税务局

出　　处：《当代中国史研究》2010年第3期52-59,共8页Contemporary China History Studies

摘　　要：在中国,政府主导的经济体制改革路径制约着税收管理体制变迁的轨迹和任务。高度集中的税收管理体制是计划经济背景下的现实选择,"收入分成"制度构成这一时期最稳定的中央与地方政府间税收收入分配制度。新时期以来的分税制财政管现体制改革具有创新意义,建立规范的分税分级管理体制是中国当前税收管理体制深化改革的重要任务。In China,government-led path of economic restructuring restricts the changing track and tasks of revenue management system.The highly centralized revenue management system was a realistic choice under the planned economy and the'revenue sharing'system constituted the most stable system of tax income distribution among the governments at various levels in the planned economy period. The reform of financial management system centering on tax distribution in the new period is an innovative approach and the establishment of a standard level-to-level management system of tax distribution is an important task for deepening the reform of revenue management system in present China.

关 键 词：新中国 税收管理体制 税收立法权 税收分配关系 变迁 

分 类 号：F812.42[经济管理—财政学]