【作者】 赵婧；

【导师】 钱海燕；

【作者基本信息】 安徽大学 ， 财政学， 2010， 硕士

【摘要】 1994年开始实施的分税制财政体制改革,是我国市场经济建设的内在要求。经过十多年的实际运行,效果十分明显。分税制的实施,推动我国逐步建立财政分权管理制度,不仅增加了中央的财政收入,而且增强了中央政府宏观调控的能力。1994年的分税制改革是在当时特定的经济背景下开始实施的,为了加强中央政府对宏观经济的调控能力,在保留既得利益的条件下,过多考虑了中央集权的需要。但是,随着时间的推移,世界经济一体化的趋势日益明显,我国的市场经济也日渐成熟,经济飞速发展,这就要求财政管理体制由中央高度集权制逐步向地方适当分权的方向发展,而现行的分税制还不能适应这一要求,在此背景下,如何完善分税制成为当前讨论的热点问题。本文在财政分权理论的基础上,首先回顾了我国税权划分的历史沿革,然后对我国税权划分的现状进行分析研究,从中找出我国目前税权划分存在的问题和成因。主要表现在：中央政府和地方政府之间财权和事权划分不相匹配；地方政府税收自主权缺失；税收立法层次较低；地方政府之间的税权划分不均衡；地方政府间税收竞争严重。其次,本文进行了税权划分模式的比较研究,以美国为代表的分权模式,以法国为代表的集权模式,以及以日本为代表的混合模式,并总结了上述三种模式可借鉴的经验。主要结论是：按照事权与财权相统一的原则,清楚界定各级政府间的事权与财权；税权划分法制化；强调中央政府在税权划分上的主导地位；赋予地方政府一定的税收自主权；建立相应的财政补助制度。再次,本文在借鉴国外税权划分模式的成功经验的基础上,对我国税权划分进行制度完善。在税收立法权方面：上收税收立法权,下放税收自主权；遵循税收法定主义原则,提高税收立法层次。在税收征管权方面：加强各级国税、地税机关的密切联系与协调；降低征收成本,提高征管效率。在税收收益权方面：合理划分各级政府的事权,由事权定税收收益；进一步加强中央政府宏观调控的能力；完善地方税体系；规范地方政府间税收竞争；理顺政府间财政关系,解决税源转移问题。最后,本文结合我国所处的社会主义初级阶段和当代的国情,提出如F若十政策性建议：加强立法,清楚界定各级政府的事权和财权；坚持税收法定主义原则,在法律条文中对税权方面的问题做出统一、明确的规定；完善税收征管等税收制度,构建适合我国国情的地方税体系,保证地方政府稳定的财政收入；以分税制理念为指导,加强中央政府宏观调控能力,平等对待中央与地方的关系；打破行政区域的界限,建立利益相关区域,理顺政府间财政关系。更多还原

【Abstract】 Implementation of the tax sharing reform in 1994, is the economic construction of China’s internal market requirements. After ten years of practical operation, the effect is very obvious. The implementation of tax sharing and promoted fiscal decentralization in China has gradually established the managing finance-sharing system, this not only increases the revenue of central government, but also strengthens the central government’s macro-control ability. The reform of 1994 the economy in the context of a specific time began, in order to strengthen the central government macroeconomic regulation and control ability, reservation under the conditions of vested interests, too many to consider a centralized needs. However, over time, the trend of world economic integration is increasingly clear that China’s market economy has become more sophisticated, rapid economic development, financial management system which requires a high degree of centralization of power by the central system gradually decentralized to the local appropriate direction, The current tax system still can not meet this requirement, in this context, how to improve the tax system has become the hot topic for discussion.In this paper, based on the theory of fiscal decentralization, first review the history of taxation division, then analysis the taxation division in the current situation, and find out the problems and causes in the taxation division in China at present. Main features:division of powers in revenues and expenditure between the central government and local government do not match; tax autonomy in local government delete; tax legislation is quite low; the taxation division among local governments is uneven; tax competition among local governments is serious.Secondly, in the paper it compare the model of taxation division, such as, on behalf of the United States for the separation of powers model, represented by France’s centralized model, as well as representatives of Japan’s hybrid model. And summarizes the three models can learn from the experience of main conclusions:In accordance with the principles of unity of powers and financial authority, a clear definition of powers between all levels of government and property rights; Taxing power legal system; emphasized the right of the central government in the tax division of the dominant position; to give local governments a certain degree of tax autonomy; to establish the appropriate financial assistance system.Again, this division of the right to use foreign tax model based on the successful experience of my Taxation Division for the System. Tax legislation in the area:the income tax legislative power, delegation of tax autonomy; follow the principle of Statutory Taxation to improve tax legislation level. Right in the tax administration: strengthening at all levels of state and local tax authorities close contact and coordination; reduce collection costs and improve collection efficiency. The right to tax income:a reasonable division of powers at all levels of government, tax revenue from the powers given; further strengthen the capacity of the central government macro-control; improve the local tax system; standard tax competition among local governments; rationalizing intergovernmental fiscal relations, to solve the transfer tax sources problem.Finally, in our country in which the primary stage of socialism and the contemporary situation, the following number of policy recommendations: strengthening legislation to define and financial powers of government at all levels; adhere to the principle of Statutory Taxation, the tax provisions in the law the right to problem areas to make unified and clear requirements; improve tax collection should raise several system, and build an Appropriate local tax system to ensure that local governments a stable revenue; to revenue-sharing concept as a guide, to strengthen the central government macro-control, equal treatment of central and local relations; to break the boundaries of administrative areas, the establishment of regional stakeholders, rationalizing intergovernmental fiscal relations.更多还原