利益动因渐变与税费制度改革  

On Interests Motivation Accumulation and Tax-fee System Reform

作　　者：胡必坚 胡楠 HU Bijian;HU Nan(School of Politics and Law,Shaoyang University,Shaoyang,Hunan 422000,China;College of Public Administration and Law,Hunan Agricultural University,Changsha,Hunan 410128,China)

机构地区：[1]邵阳学院政法学院,湖南邵阳422000 [2]湖南农业大学公共管理与法学学院,湖南长沙410128

出　　处：《宜宾学院学报》2018年第5期30-37,共8页Journal of Yibin University

基　　金：2017年湖南省哲学社会科学基金一般项目"湖南生态强省的财税法制研究"(17YBA352);2017年邵阳学院新引进高层次人才专项科学研究项目"税费制度改革背景下湖南生态财税法制研究"(17ZX29)

摘　　要：财政体制变迁折射税费制度改革利益动因从缺乏、初现到集聚。利益动因渐变与税费制度改革,存在相互强化、相互依存、相互支持的关系。中央与地方财政关系、经济社会发展方式及交易费用,决定税费制度改革的主要对象。我国税费制度改革应当着力一次完成农村税费改革,持续进行燃油税费改革,综合资源税费改革,分步环境保护税费改革及阶段性社会保障税费改革。Fiscal system transition reflects that the interests motive of tax and fee system reform has been changed from being lack of interest to the beginning of accumulation.Interest motivation accumulation and tax-fee system reform have the relationship of mutual reinforcement,interdependence and mutual support.Central and local fiscal relations,economic and social development mode and transaction costs determine the main objects of tax-fee system reform.The focus should be on the reform of rural tax and fee,continuous proceeding reform of fuel tax-fee,comprehensive resources tax-fee reform,gradual environmental protection tax-fee reform and periodic reform of social security tax-fee.

关 键 词：财政体制变迁 利益动因 税费制度改革进路 

分 类 号：DF432[政治法律—经济法学]