美国税制改革决策机制及其现实启示  

American Tax Reform Decision-Making Mechanism and Its Practical Enlightenment

作　　者：许建标 Xu Jianbiao

机构地区：[1]上海市浦东新区行政学院经济教研室,上海201203

出　　处：《决策与信息》2018年第4期89-95,共7页Decision & Information

基　　金：2013年国家社科基金项目"房地产税改革的决策机制及其实现路径研究"(13BJY152)的阶段性成果

摘　　要：决策机制对国家税制的形成具有重要影响。美国税制改革决策机制在权力配置、决策程序和规则设置、决策结果达成等方面具有鲜明特点,其决策法治化、民主化和规范化程度较高,但也受到利益集团影响而导致政策质量有所下降。我国税制改革决策机制应借鉴美国的成功经验,真正落实税收法定原则,提高信息透明度和公众参与度,注重程序和规则的公开公正,同时注意防止利益集团的不利影响,以有效提升我国税制决策水平。The decision-making mechanism has an important influence on the formation of the national tax system.The decision-making mechanism of the US tax reform has distinctive characteristics in terms of power allocation,decision-making procedures and rule setting,and the achievement of decision-making results.Its decision-making legalization,democratization,and standardization are relatively higher,but it is also influenced by interest groups,which results in a decline in the quality of policies.China's taxation reform decision-making mechanism should draw on the successful experience of the United States,truly implement the statutory principles of taxation,increase information transparency and public participation,pay attention to the openness and fairness of procedures and rules,and at the same time pay attention to preventing the adverse effects of interest groups to effectively raise the level of taxation decision-making in China.

关 键 词：美国税制改革 决策机制 政策制定 税收法定 依法治国 

分 类 号：D523[政治法律—政治学] F811.2[政治法律—国际政治]