新一轮税制改革应如何规避“黄宗羲定律”  

How to Avoid the Law of Huang Zongxi in the New Round of Tax Reform

作　　者：王江璐[1] 伍红[1] 

机构地区：[1]江西财经大学财税与公共管理学院,江西南昌330013

出　　处：《当代财经》2016年第4期20-28,共9页Contemporary Finance and Economics

基　　金：国家社会科学基金重点项目"法治中国背景下的税收制度建设研究"(14AZD087);国家社会科学基金项目"基于生态文明视阈下我国节能减排税收政策效应实证研究"(13BJY154)

摘　　要："黄宗羲定律"是财政学、社会学和历史学等各学科都非常关注的一个议题,原因在于其提出了一个基本的思考框架,即税制改革是否会给地方、给基层带来更沉重的税收负担?通过考察宏观税负水平的变化趋势、税制结构改革对地方税收体系的影响以及非税收入的构成现状等,发现随着"营改增"的深入,地方政府税内收入逐渐减少的同时,税外收入也在不断增加,地方财政的稳定性正受到挑战。这些现象都对税收立法产生了倒逼机制。必须通过建立《地方税法》、继续深化费改税,在基于地方现实的制度设计上,方能避免落入"黄宗羲定律"的怪圈。The ＂Law of Huang Zongxi＂ has been gaining a lot of attention ot sclaolars Irom van- ous subjects including public finance, sociology and history, the reason is that it provides a basic framework to think whether the current tax reform will bring a heavier tax burden to the local and grass-root governments. Through the explorations of the changing tendency of the macro tax burden, the influence of the structure reform of tax system on local tax systems and the composition of non- tax revenue, it is found that with the deepening of ＂replacing business tax with value added tax＂ , though the tax revenue of the local governments is gradually decreasing, their external tax revenue is increasing gradually, and the stability of local finance is being challenged. These phenomena have produced a forcing mechanism on the taxation legislation. This paper believes that only through the establishment of local taxation law and going on to deepen the transformation of administrative fees into taxes, can we avoid falling into the vicious circle of the Law of Huang Zongxi.

关 键 词：税制改革 黄宗羲定律 税收收入 非税收入 地方税法 

分 类 号：F812.42[经济管理—财政学]