共享税减免条件下的地方财政赋权-武汉大学经济法研究所.PDFVIP

市场经济与资源配置研究 R 共享税减免条件下的地方财政赋权* S 张成松 内容提要 分税制后我国逐步形成了以共享税为主的“共享型”税制，且共享税在收入划分上总体向中央倾斜。 根据税收立法的运行机理，一方面，我国税权高度集中，共享税减免权由中央单方面行使；另一方面，地方难言 税收立法权，地方政府往往通过土地财政等形式变相获取履行事务的资金。 出于财权与支出责任相适应原则的 考量，统合自主财源和财政调整后的地方财权必须保障地方政府有履行法定事务的能力。 为此，文章基于共享 税减免与地方财政的现实语境与内在逻辑，以税收减免和共享税减免的法文本为分析进路，以增值税法为考察 中心，进而认为我国应从赋予地方适度的财政自主权、合理分享共享税和调整财政转移支付等层次有效地保障 地方财政自主权的正向运行。 关键词 税收减免 地方财政自主权 税制改革 作者单位 武汉大学法学院 湖北武汉 430072 ZhangChengsong ： Sharing tax system featured by sharing tax has been formed after tax-sharing system ， and the division of Abstract sharing tax is good for the central government.According to operational mechanism ， tax power is centralized in China where tax relief is bilaterally exercised by central government ； the other hands ， ocal government have no on l ， ， ’ tax legislative power so it usually gets fiscal funds by means of land finance and etc. It s necessary to ensure local governments have the ability to perform legal obligations after the integration of their own revenue sources and ， the adjustment of fiscal out of the proportion between revenue and expenditure. Therefore the article basing on ， status qua and logic of sharing tax relief and local fiscal analyzing from the perspective of tax relief and sharing tax relief of the legal documents ， centralized by insight of value added tax ， holds that the exercise of local fiscal autonomy shall be effectively ensured through the empowerment of fiscal autonomy ， sharing tax appropriately shared ， and adj