我国地方税体系的现实困境与制度安排  

The Realistic Difficulties and System Arrangement of the Local Tax System in China

作　　者：李俊英 Li Jun-ying(Institute of Chinese Financial and Tax Law,Changzhou University,Changzhou Jiangsu 213164)

机构地区：[1]常州大学中国财税法治战略研究院,江苏常州213164

出　　处：《经济纵横》2020年第4期121-128,共8页Economic Review Journal

基　　金：国家社科基金项目“中国分税制改革与地方税体系研究”(编号:13XJY029)的成果。

摘　　要："营改增"使我国地方税体系缺失主体税种,地方税体系在税权配置、税基选择与税种设置、收入规模和征管机制等方面亟须完善。政府间税权配置的核心在于税收立法权,我国立法实践中存在形式上的无权与多项现有税权并存的矛盾,客观上要求在确保中央主导税收立法的前提下,以单行法律授权立法的方式赋予地方一定的税权。营业税的废止大大弱化了现有地方税的财政功能,长远看我国在税基选择和税种设置方面既要考虑体系构建之需,又要顾全各级地方层级的财政压力,清费立税可为扩充地方税体系提供选择。滞后的地方税收征管需要在税收治理理念、信息化建设和现代化征管技术方面进行改进。The reform program to replace the business tax with a value-added tax causes China’s local tax system to lose the main tax,which highlights the"systematic risks"in terms of tax right allocation,tax base selection and tax type setting,income scale and collection and management mechanism.These issues are urgent and need to be resolved.The core of the allocation of intergovernmental tax power lies in the tax legislative power.In China’s legislative practice,there is a contradiction between the lack of tax power at the normative level and the existence of tax power in practice.These contradictions and conflicts objectively require that under the guidance of the central government,the local governments should be granted certain tax rights by means of separate laws.The demise of business tax has greatly weakened the fiscal function of the existing local tax.In the long run,in terms of tax base choice and tax setting,we must consider both the need for system construction and the financial pressure of local governments at all levels.Transforming fees into taxes is a good way to expand the local tax system.The lagging local tax collection and management needs to be improved in terms of tax governance concept,information construction and modern collection and management technology.

关 键 词：地方税体系 税收立法权 主体税种 征管效率 

分 类 号：F812.42[经济管理—财政学]