我国地方财力保障的法律探讨  

Legal Construction of Security of Local Financial Power

作　　者：吕清正[1] 魏琦 Lv Qingzheng;Wei Qi(Anhui University,Hefei Anhui 230601;Hefei Railway Transportation Court,Hefei Anhui 230022)

机构地区：[1]安徽大学,安徽合肥230601 [2]合肥铁路运输法院,安徽合肥230022

出　　处：《安徽警官职业学院学报》2019年第5期35-39,共5页Journal of Anhui Vocational College of Police Officers

基　　金：教育部人文社会科学研究青年基金项目（编号：16YJC820024）;中国法学会部级法学课题（编号：CLS(2017)D98）

摘　　要：“营改增”完成后,地方财政面临很大冲击,地方税收过于依赖流转税分成,地方主体税种缺失。保障地方财权的改革路径,可以采取改革增值税的分享方式,完善财政转移支付制度,以及建构地方税体系。然而,中央转移支付的诸多弊端,不能成为分税制改革深化的主要依仗。现行税制和税收收入结构,决定了短期内地方税收依然无法摆脱流转税的共享。重构增值税的分享制度,改造流转税制度,开征零售税,改革直接税制度,将是法律建构的主要任务。As value-added tax completely replaces business tax,business tax has totally quit from history,and measure has been playing as the lever for the entire fiscal and tax reform,imposing profound influence on local finance.Upon its completion,the local financial power is greatly shocked and the negative effect of the value-added tax system still exist,demonstrated by the reliance of local taxation on the shared revenue of commodity tax and the lack of main category of local taxes.In order to secure local financial power,the shared revenue of local value-added tax can be increased,central transfer payment can be expanded and the local tax system shall be re-built.But as there is much weakness in the central transfer payment,it can hardly serve as a major support for the deepening of reform of tax-sharing system.The existing tax system and tax revenue mix,however,determine that the local tax cannot get rid of the sharing of commodity tax in the short term.Therefore,it is necessary to improve the system of value-added tax,re-build its sharing system,optimize the system of commodity tax,collect retail tax as local tax,reform the system of direct tax and authorize provincial government to use proper legislature on local tax so that China’s local financial power can be secured.

关 键 词：营改增 地方财权 增值税 地方税 

分 类 号：D922.221[政治法律—经济法学] F812.7[政治法律—法学]