我国中央与地方税权划分的转型期特征及其法治走向  

The Features and Law-governing Trend during China’s Transitional Period of Tax Jurisdiction between Central and Local Authorities

作　　者：朱丘祥[1] 

机构地区：[1]江西财经大学法学院,南昌330013

出　　处：《当代财经》2010年第6期32-40,共9页Contemporary Finance and Economics

基　　金：国家社会科学基金项目"转型时期调整垂直管理机关与地方政府关系的法治对策研究"(08CFX016)

摘　　要：我国中央与地方税权划分呈现明显的转型期特征,即在实现提高中央财力的预期目标的同时,其立法权高度集中、民主和法治程度不高等问题也带来一系列消极后果,导致地方基层政府深陷财政困局,并普遍出现在正税之外寻求收入的冲动。解决问题的法治出路在于:在正视和保障地方政府公法人地位的新视野下,按照权责对称的原则,合理划分中央与地方的事权和主体税种;在发展地方民主的基础上适当扩大地方的财税自主权,清理地方政府实际存在的各种收费权;最后,通过由全国人大制定财税基本法律的形式,将中央与地方的税权关系规范下来。The tax jurisdiction between the central and local authorities presents obvious transitional features, i.e. when realizing the expected targets of strengthening the financial strength of the central government, such issues as highly centralized legislative power, lack of democracy and lower degree of law governing, etc. have resulted in a series of negative consequences, which cause the local and grass-root governments to be involved in deep financial difficulties, so that there appears a general impulse of seeking income outside of the proper taxes. The solution for the problem according to the law lies in that under the new vision of facing squarely and protecting the public legal status of local governments, in accordance with the principle of symmetry responsibilities, the powers and the major taxes between the central and local governments should be rationally divided; on the basis of the development of local democracy the local tax autonomy should be appropriately expanded, and all kinds of actually-existing charges by the local governments should be cleaned up; finally, the relationship of the tax jtLrisdiction between the central and local governments should be normalized in the form of basic tax law developed by the NPC.

关 键 词：税权划分 财政分权 税权配置 中央税权 地方税权 

分 类 号：F812.2[经济管理—财政学]