税收分享制度的他国镜鉴与引申  

International Experience Reference and Extension of Tax-sharing System

作　　者：李万慧[1] 

机构地区：[1]重庆社会科学院公共政策研究部,重庆400020

出　　处：《改革》2016年第4期134-140,共7页Reform

基　　金：国家社会科学基金资助项目"硬化预算约束下的一般性转移支付增长机制研究"(批准号:14BJY158)

摘　　要：运用软预算约束理论,通过对中国和德国的税收分享制度的分析,指出德国的税收分享转移支付由于内置了均等化政策,导致严重的负激励和软预算约束问题,德国均等化的代价是巨大的。中国的税收返还制度将均等化政策分离给了一般性转移支付,从而规避了这一问题,中国的转移支付体系是优于德国的。中国应当保留而不是取消税收返还制度,并对其进行纵深设计。Based on the theory of soft budget constraint, through the analysis of China and German tax sharing system, the paper pointed out that the German tax share transfer payment due to the built-in the equalization policy, resulting in serious negative incentive and the problem of soft budget constraint, the German equalization cost is huge. China＇s tax return system will be separated from the equalization policy to the general transfer payments, thus avoiding the problem, China＇s transfer payment system is better than the German＇s. China should retain rather than cancel the tax return system, and depeen its design.

关 键 词：税收分享 软预算约束 财政改革 

分 类 号：F810.42[经济管理—财政学]