新常态下中央与地方税收分配研究  

Research on the Adjustment of the Relationship between the Central and Local Tax Distribution under the New Normal

作　　者：李铁[1] 

机构地区：[1]东北师范大学经济学院,吉林长春130117

出　　处：《学术探索》2015年第10期73-79,共7页Academic Exploration

基　　金：吉林省社会科学基金项目(2015BS31);自然科学"中央高校基本科研业务费"资助项目(14QNJJ038)

摘　　要：经验数据表明,财政分权客观上促进了我国经济增长。但是,由于财政分权的不规范,其对经济增长的促进不具有稳定性。当前,经济增长速度呈现中低速的常态化,财政体制改革要更加注重以税收为主体的财政分权的完整性和规范性。本文以新常态下的经济增长特征给地方财政治理带来的困境为背景,引出新时期中央政府与地方政府税收分配关系的变化。随着税收制度改革的深化,中央与地方税收分配关系需要进一步调整,以促进经济发展。文章通过分析我国中央与地方税收划分存在的一系列问题,提出我国中央和地方税收关系调整的具体政策建议。Empirical data show that the fiscal decentralization has objectively promoted the economic growth of our country. However, the promotion is not stable because of its non - standardization . At present when the speed of economic growth presents the normal of low speed, the reform of the financial system should pay more attention to the integrity and standardization of the fiscal decentralization with tax as its principal part. This paper discusses the plight of local financial governance caused by the economic growth features of the new normal, and then the changes in tax distribution relationship between the central and the local government. With the deepening of the tax system reform, the relationship between central and local tax distribution needs to be further adjusted to promote economic development. Finally, through the analysis of a series of problems arising in the cen- tral and local tax distribution in China, some specific policy suggestions are put forward for the adjustment of the central and local tax relations.

关 键 词：财政分权 地方财力 税收分配 

分 类 号：F123.14[经济管理—世界经济]