从税权划分看我国地方税制立法体系的完善

税权划分规范与否,关系到中央和地方两级税制体系能否规范建立和有效运行。针对我国税收立法权高度集中于中央、税收征管权交叉重叠等税收权划分问题,本文比较国际上通行的三种税权划分模式,认为我国应选择“合理集权、适度分权”的分权模式。并指出赋予地方适度税收立法权、合理调整税种归属及其征管权、完善转移支付制度是当前规范我国税权划分、重新架构地方税制体系的具体政策选择。

The Perfection of Local Taxation Legislation System in Our Country from the Taxation Power Dividing

whether taxation power dividing is standard concerns whether the central and local taxation system can be constructed standard and run effectively.In view of the problem of taxation power dividing such as tax legislative power being focused on center and tax collecting power being crossed.Compared with the common three kinds pattern of taxation power dividing in international,we think that our country should choose a pattern of "rational dictatorship and moderate dividing power".We also point out that moderately giving local tax legislative power,rationally adjusting distribution of category of and perfecting transfer payment are policy choice which can standardize taxation power dividing,reconstruct local taxation system.