我国地方税体系建设面临的挑战及政策建议  

Challenges and Policy Suggestions for the Construction of China's Local Tax System

作　　者：倪红日[1] NI Hongri

机构地区：[1]国务院发展研究中心

出　　处：《国际税收》2024年第2期11-19,共9页International Taxation In China

摘　　要：改革开放以来,我国多次财税体制改革使得地方税体系不断发展变化,进而使中央与地方财政关系中的收入划分、支出责任划分和转移支付制度都在经历不断调整。本文在回顾改革开放以来地方税体系建设历程的基础上,分析当前地方税体系存在的问题与面临的挑战,并结合当前经济形势,提出加大力度推进地方税体系改革的总体策略以及由现行的“共享税源”逐步向“分享税源”转变、将最终零售环节增值税改造为“地方零售和劳务税”、在宏观经济条件允许的情况下赋予地方政府房地产税的开征权和征管权等具体建议。Since the reform and opening up,China's fiscal system reform has led to many obvious changes in local taxation system,and then the revenue division,expenditure responsibility division and transfer payment system in the financial relationship between the central and local governments are undergoing constant adjustment.On the basis of reviewing the development and changes of the local tax system since the reform and opening up,this paper analyzes the existing problems and challenges faced by the current local tax system,and combined with the current economic situation,the paper proposes to strengthen the reform of the local tax system,gradually reform the sharing tax sources mechanism,transform the VAT on final retails to local retail and service tax,and grant the right of collecting and managing the real estate tax to local governments if macroeconomic conditions allow.

关 键 词：地方税 财税体制分享税源 地方零售和劳务税 房地产税 

分 类 号：F812.42[经济管理—财政学]