政府间税收划分的规律性:基于OECD国家的例证  

The Law of Tax Division between Central Government and Local Government:An Example from OECD Countries

作　　者：石子印[1] SHI Ziyin(School of Business, Liaocheng University,Liaochen,Shandong 252059,China)

机构地区：[1]聊城大学商学院,山东聊城252000

出　　处：《财经理论与实践》2021年第3期94-100,共7页The Theory and Practice of Finance and Economics

基　　金：国家社会科学基金重大项目(20&ZD082);中国博士后科学基金特别资助项目(2016T90165);中国博士后科学基金面上资助项目(2015M571192)。

摘　　要：实践中,尽管流动性税基在政府间的划分呈多元化,但依然存在规律性。这种规律并不是仅依据税种属性,而是追求较高的税收效率。其关键在于,在客观条件和制度设置约束下,税基是否发生流动。只要具备相应的约束条件,流转税与所得税都可以划给地方政府。基于这种规律性,我国政府间税收划分制度需要进一步改进,完善的思路应该是在增加地方对个人所得税分享的基础上,降低对增值税的分享比例。The system of tax division between central government and local government shows a pluralistic state,but the law of tax division still exists.The law is to obtain a higher tax efficiency,rather than only by tax attribute.When we divide up the tax revenue between central government and local government,the more critical is whether the tax base is flowing under the restriction of conditions and institutional.As long as the conditions are available,both commodity tax and income tax can be allocated to local governments.Based on the law of tax division,we make an analysis to China's system of tax division between central government and local government,and puts forward some suggestions for further reform,that is reducing the share proportion of VAT on the basis of increasing the local share to personal income tax.

关 键 词：税收划分 税收效率 税基流动性 制度约束 

分 类 号：F810.422[经济管理—财政学]