地方税系的多元化与规律性:以OECD国家为例  

The Diversification and the Law of Sub-national Tax System:The Example of OECD Countries

作　　者：杨慧[1] 石子印[2] 

机构地区：[1]聊城大学东昌学院,山东聊城252000 [2]聊城大学商学院,山东聊城252059

出　　处：《经济与管理评论》2017年第4期112-119,共8页Review of Economy and Management

基　　金：国家社会科学基金青年项目"稳定税负约束下我国税负结构优化及操作路径研究"(项目编号:15CJY071);中国博士后科学基金特别资助项目"中国地方税系重构--基于税制改革与税源分布视角"(项目编号:2016T90165);中国博士后科学基金面上资助项目"中国地方税系的配置机理与重构路径研究"(项目编号:2015M571192)的阶段性成果

摘　　要：基于统计数据分析了OECD国家的地方税系,发现各国地方税系的税收规模及税收结构都存在很大差异,地方税系存在多元化模式。地方税系的主体可以是财产税类,也可以是所得税类,还可以是商品税类。只要适应了一国经济发展、文化传统与征管水平,就是本国的最好模式。不过,具体到某一税类,在税种设置上依然存在一定规律。由此出发,中国地方税系建设一方面要重新划分地方独享税,另一方面需要改革增值税共享机制。Based on statistical data, we analyze OECD countries＇sub-national tax system and find that there exists a big difference in tax scale and tax structure, so sub-national tax system has a diversification model. The property tax, the income tax or the commodity tax can act as the main body of sub-national tax system. Once the mode adapts to a country＇s economic development, cultural tradition and level of collection, it is the best mode of sub-national tax system. However, as for a specific kind of tax, there exists a law of tax design. Based on this, China＇s sub-national tax system should reconstruct from two aspects, one is to reclassify the exclusive taxes of sub-national government, the other is to reform the tax-sharing system of VAT.

关 键 词：地方税系 多元化模式 主体税类 共享机制 

分 类 号：F810.42[经济管理—财政学]