以有效提供地方公共服务为中心:从健全地方税体系到健全地方政府融资体系  

Focusing on the Effective Provision of Local Public Services: From a Sound Local Tax System to a Sound Local Government Financing System

作　　者：杨志勇[1] Zhiyong Yang

机构地区：[1]中国社会科学院财经战略研究院

出　　处：《国际税收》2021年第9期20-25,共6页International Taxation In China

摘　　要：健全地方税体系是建立现代财税体制的重要内容之一。围绕地方税体系主体税种的选择有许多争论,但现有的税种解决不了地方主体税种问题;消费地课税原则不能适应一国之内地方税体系健全的需要。健全地方税体系可以借鉴其他国家的作法,但必须走出中国道路。从根本上看,应以有效提供地方公共服务为中心,实现从健全地方税体系到健全地方政府融资体系的转变。Improving the local tax system is an important part of establishing a modern fiscal system. There are many arguments about the choice of main tax types in the local tax system;however, the existing tax types cannot solve the problem of local main tax types. The principle of taxation in the place of consumption cannot meet the needs of a sound local tax system within a country. To improve the local tax system, we can learn from the practices of foreign countries, but we must follow the Chinese path. Fundamentally, we should focus on the effective provision of local public services and realize the transformation from a sound local tax system to a sound local government financing system.

关 键 词：地方税 现代财税体制 公共服务 政府融资 税收制度 

分 类 号：F812.42[经济管理—财政学]