地方税系的建设原则与方向  

Local Tax System Construction Principles and Directions

作　　者：吕冰洋[1] 

机构地区：[1]中国人民大学财政金融学院

出　　处：《财经智库》2018年第2期13-24,共12页Financial Minds

基　　金：国家社会科学基金重大项目"现代治理框架下的中国财税体制研究"(16ZDA027)

摘　　要：在中央与地方税权划分问题上,中央税要有助于构建统一市场,地方税要有助于提高地方公共服务水平,因此,政府间税权划分应坚持三个原则:经济效率原则、受益性原则、有效激励原则。在地方税系建设问题上,应重点强调受益性原则,它有助于发挥地方政府提供公共服务的积极性,并推动地方政府职能转变和治理水平提高。个人所得税、一般性消费税和房地产税都是受益税,可以按受益范围确定它们在不同层级地方政府的归属。按消费地原则进行税收共享也是受益性原则的一种体现。In terms of the division of taxation between the central and local governments,the central tax should help to build a unified market.Local taxes should help to raise the level of local public services.Therefore,the division of taxation between governments should adhere to economic efficiency,beneficiary,and effective incentive principles.On the construction of local tax system,we should emphasize the principle of beneficiary,which can help local governments to provide public services and promote the transformation of local government functions and improvement of governance.Personal income tax,general consumption tax and real estate tax are all benefit taxes.According to the scope of their benefits,they can determine the ownership of local governments at different levels.Tax sharing according to the principle of consumption is also an embodiment of the principle of beneficiary.

关 键 词：地方税 受益性原则 公共服务 

分 类 号：Z32[文化科学] R21[医药卫生—中医学]