我国税权纵向划分的反思与重构

【作者】 周忻；

【导师】 张怡；

【作者基本信息】 西南政法大学 ， 经济法学， 2008， 硕士

【摘要】 我国经济社会发展正面临一系列深层次的矛盾,如经济结构不合理、增长方式粗放、社会成员之间收入差距过大,等等。这些问题的产生固然与我国经济社会发展进入转型时期有关,但制度缺失,特别是分税制不完善,没有发挥其应有的经济调节和收入分配功能也难辞其咎。从1994年开始实行的分税制,原本期望借鉴西方市场经济国家公共财政体制的经验,寻找一种能够较好地解决我国税权纵向划分的制度安排。但是,由于我国地区间经济发展极不均衡,还因为分税制改革孤军突入,缺乏政府间职责明确划分、地方税制建设、政府行政架构改革等方面条件的配套,导致分税制在运行过程中出现了一系列的矛盾和问题。在我们对政府间财政关系进行规范化改革的过程中,税权纵向划分问题是一个瓶颈。各级政府之间支出责任和收入形式的划分,最终都需要从法律上对税权纵向划分作出规定。这说明研究税权纵向划分问题有着重要的理论意义和实践价值。如何界定税权,是本文首先必须解决的问题。税权是指国家为向纳税人提供公共产品而依法取得纳税人财产的权力,包括税收立法权、税收征管权和税收收益权。其中,税收立法权主要包括税法的初创权、税法的修订权和解释权、税法的废止权;税收征管权包括税收征收权和税收管理权,税收征管权对于有效地保障税款的筹集、保障资源从私人部门向公共部门的转移发挥着重要作用;税收收益权,也称税收入库权或税收分配权,是税收征管权的一项附随性权力,因税收征管权的实现而产生,即谁有权获取税收收益,谁就有权将其缴入哪个国库。实际上,税收收益权就是税收收入的使用和受益权,即财政支出权。对于用于转移支付的这笔税收收入而言,又有初次收益权和最终收益权之分。明确了税权的概念之后,那么,为什么要进行税权的纵向划分?经济学家、政治学家以及法学家一直在不懈努力地试图回答这个问题。从经济学视角,地方政府更接近纳税人,最了解纳税人的需求偏好,因此,纵向划分税权,尽可能多地由地方政府提供公共产品,有利于提高资源配置的效率。从政治学视角,税权纵向划分存在的基础是地方纳税人基本权利的保障。地方税权的取得是基于地方纳税人的授权或同意,其运行必须置于地方纳税人的控制之下,以保障地方纳税人的利益为必要。从法学视角,税权纵向划分的根本目的在于排除国家权力在征税活动中的优势地位,以民主的价值理念重塑税权的正当性基础,从而建构以纳税人基本权利保障为中心的现代税法体系。当然,税权的纵向划分并非一成不变,税权纵向划分变迁的过程就是税权纵向划分不断调整以适应经济社会发展要求的过程。近14年来,尽管经过分税制改革,我国已经初步奠定地方税体系的基础,地方政府也获得了一定的税权,但从建立规范的分税分级体制的要求来看,我国的税权纵向划分仍然存在地方税收立法权几近于零、地方税收征管权运行冲突、地方税收收益权内容模糊等诸多问题。同时,税权纵向划分变迁的过程也有自己特定的路径,并且变迁过程体现出了路径依赖的特征。目前,单一制下的“统一领导,分级管理”模式、政府间的事权和支出责任划分不明确、地区间的发展差距悬殊以及经济转轨时期的体制与结构摩擦,构成了我国税权纵向划分重构所面临的主要制度环境和约束因素,也决定了我国税权纵向划分重构将是一个渐进的过程,不可能一蹴而就。鉴于分税制的舶来品属性,研究我国分税制的重要内容——我国税权纵向划分问题,就不能不借鉴国外市场经济国家的有关做法和经验。当我们将研究的目光转向美国、加拿大、澳大利亚、德国、法国、英国、日本等7个成熟市场经济国家,我们发现,尽管税权纵向划分的基本内容和做法与各个国家的政体形式乃至经济、文化背景有着十分密切的关系,但其中也不乏具有共性特征的地方值得我国在深化分税制改革的过程中认真地加以研究。这些税权纵向划分的共性特征主要包括努力做到中央税权的主导性与适当赋予地方税权相结合、努力做到规范性和科学性相结合、充分考虑地方政府的事权和支出责任和注重调动地方政府征税的积极性等4个方面的内容。最后,基于对税权纵向划分的理论判断,结合我国国情,本文提出我国税权纵向划分重构的目标是:增强地方政府的公共服务能力,形成约束政府税权的法律机制,并逐步建立较为规范的地方分税制。按照适应性原则、事权与财权相统一原则、受益原则、效率原则指导我国的税权纵向划分重构。从上述目标出发,本文提出我国税权纵向划分重构的五点对策:一是精简政府构架。二是明确界定各级政府的事权和支出责任。三是完善地方税体系和地方税权法律规范。四是试行“地方分类分税制”。五是健全财政转移支付法律制度。总之,本文贯彻了从理论到实践、从法学到经济学的研究思路,争取在税权纵向划分问题研究上有所创新。贯穿全文的线索有两条:其一,从理论角度看,不管是公共财政、财政联邦主义,还是依法治税、税收法定主义,归根结底都是民主财政、税权在民的主张;其二,从实践角度看,不管是税权的纵向划分,还是财政分权理论的具体实践,都要受到现实因素的极大制约,都体现了政府集权的强烈要求。因此,理想的税权纵向划分模式,将既不是理论的空想,也不是实践的异化,而只能是二者的折中。更多还原

【Abstract】 China’s economic and social development is facing a series of deep-rooted contradictions, such as irrational economic structure and growth mode is extensive, the income gap is too wide among members of the community and so on. While the emergence of these problems are to the special new stage of China’s economic and social development has entered, but system failures, in particular, the tax-sharing system is flawed and does not play its rightful economic regulation and income distribution function played a major role. Since 1994, China has been reforming its tax-sharing system in order to solve the problems of the vertical division of taxing power. However, in the process of the tax-sharing system operation, China’s tax-sharing system reform faced a series of contradictions and problems for the reasons of the unbalance among regional economic development and the lack of government responsibility division, local tax system construction, government structure reform, etc. The reconstruction of vertical division of taxing power, directly related to the division of the expending responsibility between governments, is a bottleneck problem in the reform of financial relationship between governments in China. So the study of the vertical division of taxing power is very important both of theory and practice.The issue on how to define the taxing power should be examined firstly in this paper. The taxing power, in order to provide the public goods to the taxpayer, means the power for the country to raise tax according to law. It is divided into the tax legislative power, and the power to tax collection and management, tax benefit. The tax legislative power includes the power to draft, amend, explain and rescind the tax laws. The power to tax collection and management is crucial for guaranteeing the resources to be transferred from private sector to public sector. The power to tax benefit is an accessory to the power to tax collection and management. As to the tax revenue for transfer payment, the power to tax benefit can be divided into preliminary one and ultimate one.After the taxing power being clarified, it comes to why the taxing power should be divided vertically? All of economists, political scientists and jurists have made unremitting efforts in trying to answer this issue. In the view of economics, it is efficiently for local government to provide local public goods by vertical division of taxing power, taking account of taxpayers’ preference. From politics perspective, based on the guarantee of local taxpayers’ basic rights, local taxing power should be limited under the control of local taxpayers. Seeing from the law, the fundamental goal of vertical division of taxing power is to construct modern tax law system, which uses the guarantee of taxpayers’ basic rights as the center, eliminates dominant position of the state during taxation and rebuilds the justifiability of taxing power in the value of democracy.Certainly, the vertical division of taxing power is not uniform or fixed. Changes in the vertical division of taxing power are constantly to meet the needs of economic and social process. In the recent 14 years, China has initially laid a foundation for local tax system through the reforms of the tax-sharing system. However, there are still some problems in vertical division of taxing power, such as the lack of local tax legislative power, the conflicts of local power to tax collection and management, the confused of local power to tax benefit. Meanwhile, changes in the vertical division of taxing power have their own particular path, and path-dependent evolution reflects the characteristics. So far, there are still several drawbacks in the vertical division of taxing power: the pattern of unified leadership and classification management under the unitary system, the indefinite of the routine power and the expending responsibility of governments, the excessive regional gap, the mechanism friction in the period of economic transition. These issues constitute the main barrier of reconstruction of vertical division of taxing power in China. So the reconstruction of vertical division of taxing power is a gradual historical process, which is not easily achieved within a short time.The vertical division of taxing power is the core of China’s tax-sharing system. As a kind of exotics, it is necessary to learn from western market economy countries, during the reconstruction of the vertical division of taxing power in China. When we turn to the U.S., Canada, Australia, Germany, France, U.K., Japan, the paradigm of modern market economy, we find the vertical division of taxing power have similarities and differences in the western market economy countries. Among them, the differences are due to their own regime form, economical and cultural background. The similarities mainly include: making efforts to the combination of dominant central taxing power and moderate local taxing power, normalization and science, fully considering the routine power and the expending responsibility of local governments, paying attention to mobilize the enthusiasm of local governments in taxation.Finally, based on the vertical division of taxing power theoretical judgments, the problems exist in our current tax-sharing system. The goal is to reconstruct our vertical division of taxing power in this paper: reinforcing the public service capacity of local government, establishing a long-time effective management system for the control of taxing power, and setting up a standard local tax-sharing system gradually. China’s reconstruction of vertical division of taxing power should follow the principles of adaptation, efficiency, benefit principle combining the principle of routine power and financial power. From the above goal, this paper presents five recommendations to reconstruct China’s vertical division of taxing power, including retrenching government levels, defining the routine power and the expending responsibility of governments, improving the local tax system and the legal norms of local taxing power, running a trial implementation of classified local tax-sharing system, improving the legal system of the financial transfer payment.In summary, the paper tries to make some breakthroughs by researching on the vertical division of taxing power, from theory to practice and from law to economic. There are two paralleling threads through the whole paper. From theoretical aspect, it is democratic public finance, and the taxing power should belong to the people. From practical aspect, the centralization is needed urgently. Thus, our idea model will neither be the theoretical fantasy, nor the practical alienation, but the compromise of the both.更多还原