斜向府际税收竞争的法律规制——以股票转让所得课税规则的变迁为对象  

Legal Regulation of Oblique Intergovernmental Tax Competition——A Study on Rule Evolution of Taxation on Income from Stocks Transfer

作　　者：叶姗[1] 

机构地区：[1]北京大学法学院

出　　处：《法学家》2012年第3期18-29,175-176,共12页The Jurist

基　　金：国家社科基金青年项目"实现经济稳定增长目标的促进型法研究"(项目编号:09CFX002)的阶段性成果

摘　　要：我国股票转让所得课税规则的变迁经历了"征税—暂免征收—部分恢复征收—返还部分税收"四个阶段,相应的法律文本为《个人所得税法》、国务院财税主管部门或地方政府的税收规范性文件,核心内容分别是给予、取消以及变相恢复税收优惠。上述规则的变迁反映了税收减免权在中央财税主管部门与地方政府之间的分配及其冲突,这种斜向府际税收竞争越来越激烈。斜向府际税收竞争的产生,源于财政分权不尽规范和规则设计不甚合理等制度成因,它形式上违反税收法定、税收公平和税收效率原则,实质上也侵害了税收征纳各方的合法权益。法律上应当对此进行规制,既要减少税收竞争发生的可能性,又要解决税收竞争引发的问题。The change of taxation rules of income from stocks transfer goes through four stages: imposing tax,exempting from tax for the time being,resuming imposing tax partly and returning part of the tax revenue paid in our country,with the corresponding code of Individual Income Tax Law,and other tax regulatory documents of issued by state tax authorities or local governments respectively,whose core contents are that tax preferences are authorized,canceled and recovered in disguise.Such rule evolution reflects allocation and conflicts of power of tax exemption and reduction among central competent department of finance and tax and local governments.Originating in system causes such as unsuitable allocation of fiscal power and unreasonable design of rules,the oblique intergovernmental tax completion becomes more and more intense,breaches principles of efficiency in form,fairness and regulated by law of tax,and infringes rights and benefits of taxpayers and the tax authorities in essential.It should be regulated by law,aiming at not only reducing the possibilities of occurrence of tax competition,but also resolving the problems in tax competition.\ \

关 键 词：税收规范性文件 府际税收竞争 斜向府际关系 股票转让所得 税收减免权 

分 类 号：D922.22[政治法律—经济法学] F812.42[政治法律—法学]