地方税的现实职能界定:完善地方税体系的一个前提考量  

Practical Function Definition of Local Taxation:a Prerequisite for Improving the Local Tax System

作　　者：崔志坤[1] 吴迪 经庭如[1] Cui Zhikun;Wu Di;Jing Tingru

机构地区：[1]安徽财经大学财政与公共管理学院

出　　处：《财政科学》2018年第10期98-109,共12页Fiscal Science

基　　金：国家社科基金项目"构建地方税体系研究"(13CJY108)阶段性研究成果

摘　　要：对于税收的研究国外学者遵循着从税收原则到税收职能的演进,这与国内学者一开始就关注税收职能有很大的不同。对于税收的现代职能基本上已经取得共识,但对于地方税的职能则较少涉及。基于财政分权的普遍要求是赋予地方政府一定税权进而形成地方税体系,地方税的职能基于税收职能但应考虑地方税的现实特殊性。从中国的分税制改革实践来看,地方税在塑造地方政府行为方面具有独特的激励,而这种激励可能有悖于中央政府的初衷,造成一系列的异化行为。在国家治理体系和治理能力现代化背景下,地方税种的改革是迫切的,但现有的关于税收原则及税收职能的理论已经不能较好地解释地方政府面对的现实问题,不利于对地方政府尤其是基层政府良性行为的引导,应明确界定地方税改革取向及地方税职能,明确地方税种的改革重点并在制度设计时能够体现"一定程度上的筹资功能、激励功能、注重协调功能、引导功能"。As the foreign scholars emphasize the evolution from the tax principle to the tax function, the domes- tic scholars follow different path, they focus on tax functions from the beginning. A consensus has been reached on the modem tax functions, but the functions of the local taxes are less involved. According to the fiscal decen- tralization theory, local governments should be given certain tax rights. The local tax function is based on the tax function theory, but at the same time, the reality of the local tax should be considered. Reviewing on the practice of the tax system reform in China, the local tax has a unique incentive in shaping the behavior of local govern- ment, which may be contrary to the original intention of the central government and resulting in a series of alien- ation. Under the background of the national governance system and the modernization of governance capacity, the reform of the local tax is urgent. Existing theory of tax functions is not enough to explain the real problems faced by local governments. Therefore, we should define the orientation of the local tax and the local tax reform functions, clarify the focus of local tax reform. To a certain extent, the design of the local tax reform should re- fleet the function of financing, incentive, coordination and guidance.

关 键 词：地方税职能 激励 协调 引导 

分 类 号：F812.42[经济管理—财政学]