摘要
鉴于我国政府财政层级过多,难以在政府间合理划分税收收入,因而需要简化财政级次。本文提出推行两项地方财政体制改革,将财政级次由五级优化为三级。再以这一新的框架来重新划分政府间的税收收入,合理配置各级财政的主体税种,可大大提高分税制运行效率。
Due to the multi-level fiscal hierarchy in China, tax revenue fails to be allocated among the governments at all levels in a reasonable way. Therefore, it is necessary to have the fiscal hierarchy simplified. The paper suggests that the current 5-level fiscal hierarchy could be optimized into a 3-level one by reforming the current local fiscal system. This may be designed to re-allocate tax revenue among the governments at all levels. As a result, major taxes will be established properly at all fiscal levels with the highefficiency of the revenue sharing system.
出处
《税务研究》
CSSCI
北大核心
2007年第2期23-26,共4页
关键词
分税制
政府财政层级
税收划分
Revenue sharing system Fiscal governmental hierarchy Tax allocation
