新时代背景下我国地方税体系的现状、问题与出路  

The Current Situation,Problems and Solutions of My Country's Local Tax System under the Background of the New Era

作　　者：周子轩 曹永东 王志强 ZHOU Zixuan;CAO Yongdong;WANG Zhiqiang

机构地区：[1]中国人民银行武汉分行襄阳市中心支行,湖北襄阳441021 [2]中国人民银行武汉分行襄阳市中心支行国库科,湖北襄阳441021

出　　处：《决策与信息》2022年第10期80-88,共9页Decision & Information

摘　　要：健全的地方税体系是提高地方政府公共服务效率、提升效用职能、推动经济高质量发展的财力保障和重要工具。2016年营改增之后,我国取消了地方主体税种营业税。虽然通过调整增值税共享比例稳定了地方税收收入来源,但地方税体系仍然存在着收入规模偏小、对地方可支配财力的支撑作用不足、缺乏有效稳定的主体税种、政府间税权配置不合理、地方税种划分方式不科学等问题。解决这些问题,要在明确我国构建地方税体系的目的、逻辑的基础上,增加地方税收入,打造地方新主体税种,并制定法律,实现政府间财政关系的科学化、规范化、法治化,适当赋予地方税收管理权限,提升地方治理能力,以建立起符合我国经济社会发展的现代财税制度。A sound local tax system is a financial guarantee and an important tool to improve the efficiency of local government public services,enhance utility functions,and promote high-quality economic development.After the change of business tax to value-added tax in 2016,my country abolished the local main tax business tax.Although the local tax revenue source has been stabilized by adjusting the sharing ratio of value-added tax,the local tax system still suffers from small revenue scale,insufficient support for local disposable financial resources,lack of effective and stable main tax types,unreasonable allocation of intergovernmental tax rights,Problems such as unscientific division of local taxes.To solve these problems,on the basis of clarifying the purpose and logic of my country's construction of the local tax system,we must increase local tax revenue,create new local main tax types,and formulate laws to achieve scientific,standardized,and legalized intergovernmental fiscal relations.Tax management authority,improve local governance capacity,in order to establish a modern fiscal and taxation system in line with my country's economic and social development.

关 键 词：地方税体系 财税制度 税种结构 税权划分 地方财政 财税法 

分 类 号：F812.42[经济管理—财政学]