中国地方税体系研究
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摘要
分税制是目前市场经济国家普遍采取的一种财政管理体制,分税、分权、分征和分管是分税制的基本内容。我国于1994年确立了分税制的财政管理体制,相应进行了中央与地方政府之间税种的分割、税收权限的划分,并分设了国税和地税两套税务征管机构,使真正意义上的地方税体系产生了。地方税体系的产生对于规范中央与地方政府之间的税收分配关系、调动地方征税的积极性发挥了重要作用。但是不可否认,这次分税制改革还带有较强的对传统体制的路径依赖,并且沿革了中华几千年高度集权的单一制政体,使得在这次改革基础上产生的地方税体系也只是初见端倪,尚未成型,存在的主要问题有:地方税收入规模小,税权、财权与事权不匹配;中央与地方税制划分不彻底,共享税过多,地方独享税很少,而且缺乏明确的主体税种;税收权限高度集中,地方几乎没有独立的税收立法权和政策调整权;国税与地税系统征管责任不明确,相互扯皮现象较为普遍等等。诸多问题的存在导致地方税作为地方政府筹集基本财力、调控区域经济的功能不能充分有效地发挥,地方政府在履行其各项职能过程中受到了很大的财力制约,同时在配套的中央转移支付制度仍然不科学、不健全、不完善的情况下,就在一定程度上迫使地方政府只能在税外寻求其它合法甚至不合法的筹资渠道,以满足其对资金的需要,这成为引发诸如乱收费、乱集资、乱罚款、变相举债等一系列经济、社会问题的重要诱因。对这些问题的治理光治标不治本是起不到根本效果的,只有在完善地方税体系、扩大地方税权和收入规模、使地方政府能通过正当渠道获得履行其职能所需要的基本财力的基础上,地方政府法外增收、行为越轨的动机才会有所收敛,再配合国家强有力的经济、行政以及法律制裁,促使地方政府在合法、正当的轨道上履行各自的职责,落实科学发展观,促进社会和谐发展。
随着市场经济体制的逐步完善和公共财政体制框架的基本建立,1994年分税制改革各项内容存在的弊端和不和谐音符也日益暴露出来。在党的十六届三中全会上提出“分步实施税收制度改革”的目标,这既标志着我国开始了新一轮的税制改革,同时也可以看作是进一步完善分税制改革的前期工作。理论源于实践,又要高于实践。对下一步完善分税制财政管理体制的政策取向和基本对策,理论界诸多专家、学者展开了热烈的探讨和争论,从不同层面提出了各种不同的健全和完善分税制的见解和思路。其中有一点基本达成共识,那就是健全地方税体系,赋予地方政府必要的税权,促进地方政府财权与事权的统一。但是在如何健全地方税体系的问题上,仁者见仁,智者见智,不仅观点各异,而且研究的侧重点也各不相同。而对完善地方税体系较为系统、全面地进行对策分析和理论研究的尚不多见。作者多年在税务部门工作,实践中积累了一些粗浅的想法和见解,借撰写博士毕业论文之际,遂选择“中国地方税体系研究”为题,一是想把自己工作中对完善地方税体系的一些想法和体会与各位同仁、学者分享,二是希望能有助于弥补当前地方税体系研究中存在的一些欠缺,抛砖引玉,望能引起更多专家、学者对地方税体系更深入的研究,为分税制的进一步完善和地方政府职能的更好发挥提供理论支撑。
本文通过对“中国地方税体系”的研究,试图解决以下一些问题:地方税体系的现状如何,存在哪些突出的不足和缺陷?导致地方税体系存在问题的深层次制度原因是什么?如何通过制度的创新来完善和健全我国地方税体系?鉴于此,本文形成了“理论界定——实证剖析——对策研究”的基本分析思路,其中理论界定和实证剖析是在为对策研究作铺垫。
首先,在地方税体系的理论界定中,一方面,给出了本文对地方税体系内涵的界定,提出地方税是为了实现地方政府职能,根据一国财政管理体制的规定,由中央或地方政府立法,地方政府负责征收管理,收入归地方政府支配的各个税种的总称。地方税体系是集地方税收收入、税收制度、税收权限与征收管理等为一体的一个有机整体。关于地方税和地方税体系的理论界定其实已经规定了地方税对策研究的基本结构和组成内容。另一方面,分析了地方税体系存在的理论依据,包括分级政府和分级财政体制、地方政府职能实现和分税制财政管理体制等,这些理论依据其实又规定了地方税体系及其各个组成部分运动和发展的基本方向和目标。
其次,在地方税体系的实证分析中,以梳理我国地方税体系发展脉络为基础,重点剖析了现行地方税体系,也就是1994年分税制改革所确立的地方税体系的现状、取得的成效以及存在的问题,并以制度经济学为理论工具,分析了导致地方税体系诸多问题存在的制度根源。只有在发现问题、分析问题的基础上,才可能有的放矢,提出具有针对性、切实可行的解决问题的思路和对策。
最后,在地方税体系完善的对策研究中,将地方税体系的组成结构分为地方税收入规模的确定、地方税税制结构的优化、地方税税收权限的配置和地方税征管模式的探讨四个主体结构,并以此为基础,分析了地方税体系建设过程中,与周围环境及其内部各个组成元素的相互协调问题。对每一个独立的组成部分,本文又采取了“理论分析——国外借鉴——改革对策”的研究思路,既注重了与全文结构的协调,又保证了每一部分的相对独立性。通过地方税体系协调机制的建立,将地方税体系与政治、经济、社会、财政、税收等系统之间,以及地方税体系内部各个组成元素之间融合在一起,形成了各个系统之间相互协调、相互适应的一个有机整体。
在全文的研究中,始终坚持马克思主义唯物辩证法和系统科学的方法论,并通过横向比较与纵向比较相结合、规范分析与实证分析相结合、定性分析与定量分析相结合的研究方法,融入经济学、法学、制度学、系统科学等多种学科的研究思想,力求对地方税体系做出客观、全面、真实、动态的分析和评价,并通过对地方税体系的研究,来辐射我国分税制财政管理体制进一步改革与完善的方向和思路,这样就提高了本文以“地方税体系”为研究对象的理论分析高度和实践指导价值。
经过本文的研究,得出了以下几点主要认识和结论:
第一,完整意义上的地方税体系产生于分税制财政管理体制的实施,同样,分税制改革内容的缺陷也成为地方税体系不健全、不完善的根本制度原因,这样,完善地方税体系只能以完善分税制管理体制为切入点和制度依托。通过对分税制管理体制的制度创新和制度深化来促进地方税体系逐步成型并趋于健全和完善。
第二,地方政府的收入形式包括地方税收入和以收费、基金等为主的非税收入。首先,要承认这些收入形式都有其存在的必要性,体现了政府不同权力的运用和对不同对象的调节,在任何时期都应该作为政府财政收入的重要来源。其次,要承认税收应是各级政府财政收入的最主要来源,应具有稳定性、连续性,应能保障各级政府实现职能所需要的基本财力,非税收入只是财政收入的补充和辅助。再次,要承认目前地方政府各种收入形式中,存在着非税收入膨胀,甚至挤占税收收入的客观事实,而规模庞大的非税收入中更多体现的是没有合法依据的所谓“三乱”资金。最后,我们就可以形成规范地方政府收入形式的基本思路:清费归税,取缔不合法规和失去存在意义的收费、基金项目,把具有税收性质的非税形式转为税收,增加地方税收入,增强地方税功能。
第三,按照理论上划分税种的原则,重新配置中央和地方所属税制结构,减少共享税比重,核心是确定地方税主体税种。要建立动态的地方税主体税种发展观,在近期内,加强营业税的主体地位,完善资源税和城市维护建设税;在远期,逐步建立以财产税为主体税种的地方税体系。在不同的地区,主体税种的选择应有所侧重,结合和体现不同地区的经济和资源优势,形成税收与经济相互促进的良性循环机制。
第四,赋予地方适度的税收立法权在理论上已基本达成共识,在实践中也存在着较强的必要性。本文提出:在遵循税收法定主义、坚持循序渐进思想、科学界定政府间事权并建立完善的政府间转移支付制度的配套保障下,采取集权与分权相结合、集权基础上适度分权的中央、地方税权配置新模式,同时,加强法律、人大、立法程序以及社会公众对地方税权的监督和约束机制。
第五,税收征管关系到税收收入能否按时足额收缴入库,关系到国家税收政策贯彻执行的程度,加强税收征管需要多策并举。本文提出:要注意税收征管模式的阶段性、区域性发展,税务征管机构应有分有合,既要提高征管效率,又要降低征管成本。要加强税务征管为纳税人服务的意识,加强税收征管的法制化、信息化、税务执法的规范化建设,推进税收代理制度的发展,加大税务稽查和税收惩罚力度,建立健全税收执法的司法保障机制等,全面保障和促进税收征管质量和效率的提高。
第六,以系统论思想为指导,建立地方税体系的协调机制。按照系统论思想,任何系统都应该保持与其周围环境之间以及其内部组成元素之间的相互协调、相互适应。据此,本文具体分析了地方税体系与地方经济发展、地方政府职能实现、中央税体系以及地方非税收入等外部环境的协调,分析了地方税体系的各个组成元素,包括地方税税收收入、税制结构、税收权限、税收征管之间的协调。这样,使前文研究的所有内容有机地融为一体,形成一个具有现实可行性和较强生命力的完整的地方税体系。
本文的创新之处主要体现在以下几方面:
第一,对地方税体系框架进行了全面分析。当前理论界对地方税体系内涵的界定主要是基于税权的划分,一种观点将税权分为税收立法权、税收执法权和税收司法权,另一种观点将税权分为税收立法权、征收管理权和收入支配权。本文在采用第二种观点的同时,把加强税收执法管理和建立税收司法保障作为完善税收征收管理的对策加以研究,从而拓宽了研究问题的视角,扩充了研究对策的思路,同时融合了分税制包括分税、分权、分征和分管的内涵,形成了本文对地方税体系的研究框架,确立了收入归属权基础上的地方税收入规模、分税基础上的地方税税制结构、分征和分管基础上的地方税征管模式和以税收立法权为主的地方税权划分等四大部分,形成对地方税体系更为全面、系统的研究框架。
第二,以制度经济学的视角剖析分税制管理体制的改革特征。现行地方税体系在税制结构、税收权限、税收征管、税收收入以及与中央之间的协调等方面存在着诸多缺陷和不足,其原因主要是由于分税制改革的不彻底和不全面。本文用制度经济学制度变迁中的路径依赖思想、局部与整体制度变迁、渐进式与突进式制度变迁以及强制性制度变迁等内容,深入剖析了分税制作为一种财政管理体制在1994年制度变迁中表现出的典型特征。这一系列特征的存在正是分税制改革存在不足的制度根源,由此也为我国下一步如何完善分税制体制、如何健全地方税体系提供了根本出路,即进行更深层次、更为全面的制度创新。
第三,把税权作为一种资源进行配置,强调了税权配置应以效率优先。“资源配置”是微观经济学研究的核心问题。在市场经济体制中,资源配置之所以显得非常必要,是因为资源是稀缺的、有限的,只有进行合理配置,才能提高资源配置的效率。在税权划分问题上,本文采用“配置”二字,而非多数文献中提到的“划分”,是因为本文认为税权也是一种资源,同样具有资源的稀缺性或有限性。无论是税权的横向配置或是纵向配置,都存在着不同配置主体之间的竞争机制,所以需要通过税权在不同主体之间的合理配置,以提高税权配置效率,提高政府运行效率,进而提高整个社会经济的运行效率。
第四,把法学的基本思想融入税收立法权的规范之中。税收立法权是国家立法权在税收上的具体体现,以法律为依据,以法治为基本原则,成为本文研究地方税收立法权问题时的主导思想。如以《宪法》和《立法法》为依据探讨赋予地方税收立法权是否可行的问题,以税收法定主义作为税权划分的基本原则,采取“以法治法”的思想建立地方税收立法权行使的监督约束机制等。通过把法学的基本原则和思想融入到税收立法权的建设中,使地方享有适度的税收立法权问题在我国不是一种空想、幻想,而且具有较强的可操作性和现实依据的改革目标。
第五,提出了地方税体系的协调机制。地方税体系是整个经济系统、社会系统、财税系统的一个有机组成部分,孤立地研究地方税体系或者孤立地进行地方税体系的建设都是不可取的。因此,本文以系统科学论中的系统思想和一系列系统的思维方式为理论指导和方法论,建立了地方税体系的协调机制,分别研究了地方税体系与地方经济发展、地方政府职能实现、中央税体系和地方非税收入等外部环境的协调,以及地方税体系各个组成元素,包括地方税税收收入、税制结构、税收权限、税收征管之间的协调。这样,使前文研究的所有内容有机地融为一体,形成一个具有现实可行性和较强生命力的完整的地方税体系。
遗憾的是,本文没有涉及对省以下地方政府地方税体系的研究,因为这本身是一个更为复杂的政府间财政税收分配关系的界定问题,需要更多的篇幅去深入探讨,作者对此问题尚未理顺头绪,仍在不断的思索过程中。在本文研究中央与省级政府财政分配关系、建立健全省级政府地方税体系的基础上,作者会继续深入探讨,希望有朝一日能在省以下地方税体系和省以下财政税收分配关系的问题上有所建树。
As a kind of fiscal administrative system, the system of tax distribution has been universally adopted by the marketing economical countries at present on the World, and is being made up with the main contents such as tax distribution, decentralization of authority, individual tax collection, individual tax administration. As fiscal administrative system, the system of tax distribution was made out in the Year 1994 in China, the division for tax categories and limits of authority or powers was executed between the central government and the local governments, both sets of national and local taxation authority were established separately, so that a real local taxation system came into being, so as to give important scope to normalize the relation with tax distribution between the central and local government and bring the enthusiasm into play local tax collection. But the systematic reformation for tax distribution still is being carried with the path dependence on traditional past system stronger, and still evolutes the traditional Chinese unified political system with a long-term history, so that the local taxation system still have an inkling of the matter and still have not taken on the shape yet throughout the taxation revolution. There are main existed questions during the course of revolution as following: The scope of local taxation is smaller, it is not mate with tax authority, ownership of movable property and powers of authority; The system can not be divided in thoroughgoing between the central and local tax collection, the share in tax is more, sole share in tax is smaller, it is deficient in a main obvious tax category; The limits of tax authority or power is being concentrated together, there are no an independent legislative authority of taxation and adjusted authority of polices at most in the locality now; The responsibility for national and local taxation systematic collection isn't clear and definite, there are now common in stop squabbling passing the buck etc. The above problems came into being so as the local tax can't give full and valid scope to collect a basic financial capacity and control the local economy for the local government. The local government is being controlled by the financial capacity during the course of executing all kinds of function. In the event that the additional system of payment by central government for local government in the meantime still isn't being with science, perfection and completeness, the local government only have to collect funds by other lawful or unlawful ways beside tax so as to stratify the demand for funds, so that it has become a key predisposition to bring some economic or social problems out such as arbitrary charges unauthorized charges, indiscriminate collection of funds, unjustified punishment and debt financing in disguised form etc. The problems can not be completely solved by the way to "cure the symptoms not the disease—temporary medical relief. The way to improve the local tax system and expand the local tax authority and income scope shall be confirmed out for the local government can be covered with a basic full financial capacity to execute its function by a lawful way. The motivation of local government would be weaken on unlawful revenue increasing and funds-collecting. In addition, a strong economic or administrative and legal sanctions must be made out and implemented by the state in order to promote the local government to execute respective obligation and responsibility by a lawful and reasonable way, earnestly implement the scientific developing viewpoint, so as to promote social harmonious and cordial development in success.
With the marketing economic system deepen step by step and public financial systematic structure established basically now, some malpractices and improper notes has been shown regarding all revolution for system of tax distribution day by day since the Year 1994. A new target of "Execution for reformation of taxation system step by step" has been advanced and made out in the Third Plenary Session of the 16~(th) Central Committee of the Chinese Communist Party, it marks a renew reformation of tax system will be started to be executed in China as a job to make a progress on reformation of system of tax distribution in the early days. The theory stems from practice and is higher than practice in common. Many professional experts and scholars engaged in research and study on tax are now talking about and making analysis to perfect policy-making and basic stratagem for fiscal administrative system of tax distribution, and has advanced all kinds of different views and thinking to improve and perfect the system of tax distribution. A common view has been gotten now for making progress on local taxation system, entrusting the local government with a necessary tax authority, so that promote integration between the power over financial affairs and powers of office for the local government. As a key question how to perfect and improve the local tax system has become a focus. The benevolent see benevolence and the wise see wisdom-different people have different views or opinions. Not only the different people have different views but also the different people put different particular emphasis. Only few of people can make a systematic full analysis and theorical research on improving local tax system. In the event that the writer has being worked in the tax collection authority for many years, has accumulated a wealth of some ideas and views, so selected "A study on local tax system in China" as the subject of graduation thesis as writing a doctoral dissertation, in order to have a share in some thought and understanding to improve the local tax system with all colleagues and scholars at first, and has made a good wish that contribute to remedy a defect for the systematic and full study on analysis to local tax system now second, so that is providing with a good theoretical supplement for improving system of tax distribution and giving full scope to local government's functions further.
The writer is trying to settle the following questions throughout studying on the "Local Tax System of China" such as: How is status with local tax system? Which questions are being in local tax system? What do make an effect to in depth the questions of local tax system now? How to improve and perfect the local tax system in China throughout regulation created? A basic analyzing thought was formed such as "Theoretical confirmation—Analysis to positive practice—study on countermeasure, the theoretical confirmation and analysis to positive practice foreshadows the study on countermeasure.
At first, the writer has confirmed the contents of local tax system in this paper, has advanced that the local tax shall make contribution for the function of the local government during the confirming the theory of local tax system. The central or local government shall make legislation, the local government shall be responsible for collective administration, and the local tax shall be budget by the local government in accordance with the rules of "One national fiscal administrative system". The local tax system is made up with local tax receipts, taxation regulation, limits of taxation power and collection administration etc. The theoretical experts engaged in local tax and tax system have confirmed and definite that a study on what are countermeasure to local tax made up with. In addition, the writer made a systematic analysis to the theoretical independence on local tax system is being and grade-government and grade-financial system, execution of local government's function and fiscal administrative system by tax distribution etc, those theories are being shown that the basic direction and objective for movement an development of local tax system and its makeup.
Second, the writer made an important analysis and researching on the present local tax system based on the developing trends of local tax system in China during the course of analysis to positive practice of local tax system. Not only she made a systematic analysis to the status, result and effect and problems being in local tax system since the reformation of system of tax distribution in the Year 1994, but also made analysis to the reason to produce many problems in local tax system. Only the questions can be found out and made analysis on the special valid way and thought just can be confirmed out in success.
At last, the writer is thinking as the local tax system is being made up with the confirmation of local tax receipt scope, optimization for local tax systematic structure, optimization arrangement for limits of local tax authority and research on way to collect local tax, and is making analysis to a question how to be co-ordinate with all its makeup each other in the course of establishment for local tax system. A new thought for research and study "Analysis to theory—Use the experience of other countries—countermeasure to reformation" was confirmed to pay attention to co-ordination with the overall structure of this paper and ensure a relative independence of each part well. Throughout the coordinative system was set up for the local tax system, all composes shall be compromised together within the local tax system and between local tax system and politics, economy, society, finance, taxation etc, so that a whole organism will be formed with co-ordinate complied independent composes within different systems.
During the researching and studying in this paper, the writer continuously is upholding the systematic scientific methodology and Marxist dialectic, is trying her best to make a true, full, real and dynamic analysis and evaluation on the local tax system throughout combining transversal with vertical comparison and compromising economics, jurisprudence, institutional science and systematic science etc. The writer also has advanced a new idea and thought to improve and reform the fiscal administrative system of tax distribution in China further throughout making a careful study on local tax system, then made an obvious progress on theoretical analysis height and practical guiding value for the researched subject as "The Local Tax System".
Throughout a systematic researching and study in this paper, the main acknowledge and conclusion have been worked out as following:
1.The local tax system was set up in wholeness during the course of executing the fiscal administrative system of tax distribution. The defects in reformation of system of tax distribution also have become a fundamental systematic reason to imperfection and incompleteness of local tax system. The local tax system only can be improved and perfected throughout improvement for fiscal administrative system of tax distribution. To create and deepen the fiscal administrative system of tax distribution must promote improvement and perfection of local tax system step by step.
2.The local government's income is being made up with local tax, local charges, funds and other income. At first, the necessity should be confirmed for the other incomes besides tax, so that shows the usage of different power and adjustment of different subjects for the local government. The other income excludes tax should be made as an important resource of local financial income forever. Second, the tax should be made as a key resource of financial income of different-levels governments, and should be made a basic financial capacity to execute the local government's functions depend on the stability and continuation. Any other income besides tax only should be made a subsidiary and addition to financial income. Third, the local governments are expanding the other incomes so that reduce tax now in China. The local governments have collected many funds over all China now throughout unlawful way such as "unjustified punishment, indiscriminate collection and unjustified charges". At last, a basic thought has been confirmed out to regulate the local government's income way, improve tax collection, ban illegal charges or collection of funds, increase local tax and make obvious progress on function of local tax.
3.In accordance with the principle of division for tax category with theory, the systematic structure shall be rearranged between the central and local tax to reduce the proportion of sharing tax, the local main tax category shall be confirmed well. A dynastic developing viewpoint of local main tax shall be confirmed well. A great attention shall be paid to the sales tax. An improvement also shall be given for the source energy tax and urban maintenance constructive tax in the recent days. A local tax system shall be set up with property tax day by day in the future. The main tax category shall be confirmed in accordance with the different economic or source status in the different localities in China, so that a beneficial cycle system will be set up throughout promotion between tax and economy each other.
4.The theoretical experts have gotten to a common view that the local government should be given a comfortable legislative initiative of tax collection, and it is necessary to execute the authority now. The writer has advanced a new method of arrangement between the central and local tax administrative authorities, throughout combining centralization with separation of power and comfortable separation of power based on centralization of power, under an additional pledge of tranfering payment between central and local government, in accordance with the legal taxationism and principle of advance gradually in due order and scientific confirmation on authority of office for different-level governments. At the same time, a great progress should be made on legislative process and public inspection on authority of local tax.
5.The tax collection and administration is being related to whether can the tax be paid fully for national treasury in time and how level can the national income polices be executed. Many ways shall be adopted to improve tax collection. The writer is advancing that: A great attention shall be paid to stage and local development of tax collective modes; A comfortable arrangement also shall be made on establishment of tax collection authorities so that improve collective effect, and reduce collective costs; A progress shall be made on the idea that serving for the taxpayer during tax collection and administration; To strengthen a normalization on law-enforcement of tax, institutionalization and information; To promote the development for taxation for taxation agent system; To progress tax inspection and taxation punishment; To set up or improve the judicial safeguard mechanism in tax-collection law-execution etc, and ensure and promote the improvement for tax-collection quality and effective.
6.To make the systematology ideology as guidance, and set up a coordinated mechanism in local tax system. In accordance with the ideology of systematology, any system shall be coordinated and complied with its surrounding environment; its internal element also shall be coordinated and complied with each other. So that the writer made an analysis to coordinating between local tax system and local economic development, functional execution of local government, between the central tax system and the local income system excluding tax, and made analysis to each element of local tax system such as the local tax, tax systematic structure, limits of tax authority tax collection. Thus all of the above contents have been merged into one organic whole in this paper, so that a perfect local tax system has been formed and executed for a longer term.
The writer has created the following as:
1. The writer made an overall analysis to the frame of local tax system. At present the theoretical experts have confirmed the contents of local tax system based on the division of limits of tax authority mainly. A viewpoint was advanced that the tax power is being made up with tax legislative power, tax-collection executive power and tax judicial powers. Another viewpoint is being advanced that the tax power is divided by tax legislative power, tax-collection administrative power and tax-distribution power. As the writer is upholding the second viewpoint, she still is making a study on countermeasure to improve tax-collection administration throughout strengthen tax law-execution administration and build a tax judicial security, so that extended sightseeing for study, and branched out the thought of countermeasure by study. At the same time, the writer also has being integrated the intension of tax distribution, separation of power, independent tax-collection and independent administration so that a structure for studying has been formed for local tax system, and confirmed the scope of local tax income based on imputation powers, the local tax structure based on tax distribution, the way to collect tax in locality based on independent collection and independent administration, and local tax power division based on tax legislative powers, so that has worked out an overall and systematic frame for study on local tax system.
2. The writer also has made a systematic analysis and study on the reformation of the administrative system of tax distribution from the sightseeing of institutional economics. There are many defect and shortage on tax systematic structure, limits of tax powers, tax-collection administration, coordinate between tax income and central finance etc now. The main reason is the reformation of system of tax distribution still has not been executed completely and fully. The writer has made an analysis in depth to the sample characters of system of tax distribution as a kind of fiscal administrative system since the reformation of tax in the Year 1994, throughout path dependence thought, transition of local and overall system, systematic transition of advance gradually and advance suddenly and mandatory transition of system etc. It's the systematic source of defect during reforming the system of tax distribution. In a word, the writer also has provided the state with a basic way to perfect the system of tax distribution and improve local tax system throughout creation in depth for an overall system.
3. As a kind of resource, the tax powers shall be arranged and an attention shall be paid to effect during the course of arrangement on tax power at first. The source arrangement is a key question in studying on micro-economy. In the event that the source is shortage of marketing economic system, so it is very necessary for source arrangement. The source arrangement must only be carried out rationally to improve effect to source arrangement. During the division of tax powers, the writer continuously is using the special word "Arrangement" but "Division" written in many literature, because the writer is thinking the tax powers as a kind of source with the features as scarcity or limitedness. Whatever, the transversal or vertical arrangement is being executed for tax power, a competitive mechanism still must be being in different main body of arrangement. A rational arrangement shall be carried out within the different bodies throughout tax powers, so that improve the effect to arrangement for tax powers, progress the operative effect for the government, in order to improve the operative effect to social overall economy.
4. The basic ideology of jurisprudence has been fused into the regulation for tax legislative powers. The tax legislative power shows a national legislative power on tax-collection. A systematic study was made on tax legislative powers in this paper in accordance with the national laws and a basic principle of rule governed. A research and discussion was carried out on whether can the local tax legislative powers be executed in accordance with the "Legislative law of the People's Republic of China"; The tax powers is being divided in accordance with a legal doctrine of taxation law; A special inspective controlling mechanism shall be set up throughout execution of local tax-collection legislative powers in accordance with the ideology by "Running the laws according to laws" such as give a full scope to the "Constitution of the People's Republic of China" and the "Legislative law of the People's Republic of China" with full of controlling power, improve the rules of legislative process for controlling he local tax legislative powers etc. The basic principle and ideology of jurisprudence shall be fused with the establishment of tax legislative powers so that the local government can be given a comfortable legislative power of tax. A new reformation on tax system can be carried out in accordance with the real status in China.
5. A coordinated mechanism is being advanced for the local tax system. The local tax system is a key organic part of whole economic, social and financial taxation system. Any independent research and study shouldn't be carried out on local tax system or establishment of local tax system. A coordinated mechanism of local tax system is being set up in accordance with the system thinking and a serial of thought form systematic science. A study was made on local tax system and local economic development, execution of local government's functions, the central tax system and local income excluding tax and the external environment coordination and every element of local tax system, including local tax income, tax systematic structure, limits of tax powers, coordinating tax-collection and administration. In a word, all of above studied contents have been merged into one organic whole, so that a perfect local tax system was formed to be executed with a stronger activity.
But the writer is expressing regret over that hasn't made study on the regional tax system under the provincial level, because it's a question to confirm the complex taxation distribution relationship within different-level governments and shall be made a careful and more analysis. The writer still hasn't rationalized up the threads now, and still continuously is thinking about it. The writer is going to continuously make a careful study step by step, based on made a study on financial distribution relationship between the central and provincial government and set up or improve the provincial government's local tax system. The writer has also made a best wish for achievements in the local tax system and financial taxation distribution relationship under provincial level some day in the future.
随着市场经济体制的逐步完善和公共财政体制框架的基本建立,1994年分税制改革各项内容存在的弊端和不和谐音符也日益暴露出来。在党的十六届三中全会上提出“分步实施税收制度改革”的目标,这既标志着我国开始了新一轮的税制改革,同时也可以看作是进一步完善分税制改革的前期工作。理论源于实践,又要高于实践。对下一步完善分税制财政管理体制的政策取向和基本对策,理论界诸多专家、学者展开了热烈的探讨和争论,从不同层面提出了各种不同的健全和完善分税制的见解和思路。其中有一点基本达成共识,那就是健全地方税体系,赋予地方政府必要的税权,促进地方政府财权与事权的统一。但是在如何健全地方税体系的问题上,仁者见仁,智者见智,不仅观点各异,而且研究的侧重点也各不相同。而对完善地方税体系较为系统、全面地进行对策分析和理论研究的尚不多见。作者多年在税务部门工作,实践中积累了一些粗浅的想法和见解,借撰写博士毕业论文之际,遂选择“中国地方税体系研究”为题,一是想把自己工作中对完善地方税体系的一些想法和体会与各位同仁、学者分享,二是希望能有助于弥补当前地方税体系研究中存在的一些欠缺,抛砖引玉,望能引起更多专家、学者对地方税体系更深入的研究,为分税制的进一步完善和地方政府职能的更好发挥提供理论支撑。
本文通过对“中国地方税体系”的研究,试图解决以下一些问题:地方税体系的现状如何,存在哪些突出的不足和缺陷?导致地方税体系存在问题的深层次制度原因是什么?如何通过制度的创新来完善和健全我国地方税体系?鉴于此,本文形成了“理论界定——实证剖析——对策研究”的基本分析思路,其中理论界定和实证剖析是在为对策研究作铺垫。
首先,在地方税体系的理论界定中,一方面,给出了本文对地方税体系内涵的界定,提出地方税是为了实现地方政府职能,根据一国财政管理体制的规定,由中央或地方政府立法,地方政府负责征收管理,收入归地方政府支配的各个税种的总称。地方税体系是集地方税收收入、税收制度、税收权限与征收管理等为一体的一个有机整体。关于地方税和地方税体系的理论界定其实已经规定了地方税对策研究的基本结构和组成内容。另一方面,分析了地方税体系存在的理论依据,包括分级政府和分级财政体制、地方政府职能实现和分税制财政管理体制等,这些理论依据其实又规定了地方税体系及其各个组成部分运动和发展的基本方向和目标。
其次,在地方税体系的实证分析中,以梳理我国地方税体系发展脉络为基础,重点剖析了现行地方税体系,也就是1994年分税制改革所确立的地方税体系的现状、取得的成效以及存在的问题,并以制度经济学为理论工具,分析了导致地方税体系诸多问题存在的制度根源。只有在发现问题、分析问题的基础上,才可能有的放矢,提出具有针对性、切实可行的解决问题的思路和对策。
最后,在地方税体系完善的对策研究中,将地方税体系的组成结构分为地方税收入规模的确定、地方税税制结构的优化、地方税税收权限的配置和地方税征管模式的探讨四个主体结构,并以此为基础,分析了地方税体系建设过程中,与周围环境及其内部各个组成元素的相互协调问题。对每一个独立的组成部分,本文又采取了“理论分析——国外借鉴——改革对策”的研究思路,既注重了与全文结构的协调,又保证了每一部分的相对独立性。通过地方税体系协调机制的建立,将地方税体系与政治、经济、社会、财政、税收等系统之间,以及地方税体系内部各个组成元素之间融合在一起,形成了各个系统之间相互协调、相互适应的一个有机整体。
在全文的研究中,始终坚持马克思主义唯物辩证法和系统科学的方法论,并通过横向比较与纵向比较相结合、规范分析与实证分析相结合、定性分析与定量分析相结合的研究方法,融入经济学、法学、制度学、系统科学等多种学科的研究思想,力求对地方税体系做出客观、全面、真实、动态的分析和评价,并通过对地方税体系的研究,来辐射我国分税制财政管理体制进一步改革与完善的方向和思路,这样就提高了本文以“地方税体系”为研究对象的理论分析高度和实践指导价值。
经过本文的研究,得出了以下几点主要认识和结论:
第一,完整意义上的地方税体系产生于分税制财政管理体制的实施,同样,分税制改革内容的缺陷也成为地方税体系不健全、不完善的根本制度原因,这样,完善地方税体系只能以完善分税制管理体制为切入点和制度依托。通过对分税制管理体制的制度创新和制度深化来促进地方税体系逐步成型并趋于健全和完善。
第二,地方政府的收入形式包括地方税收入和以收费、基金等为主的非税收入。首先,要承认这些收入形式都有其存在的必要性,体现了政府不同权力的运用和对不同对象的调节,在任何时期都应该作为政府财政收入的重要来源。其次,要承认税收应是各级政府财政收入的最主要来源,应具有稳定性、连续性,应能保障各级政府实现职能所需要的基本财力,非税收入只是财政收入的补充和辅助。再次,要承认目前地方政府各种收入形式中,存在着非税收入膨胀,甚至挤占税收收入的客观事实,而规模庞大的非税收入中更多体现的是没有合法依据的所谓“三乱”资金。最后,我们就可以形成规范地方政府收入形式的基本思路:清费归税,取缔不合法规和失去存在意义的收费、基金项目,把具有税收性质的非税形式转为税收,增加地方税收入,增强地方税功能。
第三,按照理论上划分税种的原则,重新配置中央和地方所属税制结构,减少共享税比重,核心是确定地方税主体税种。要建立动态的地方税主体税种发展观,在近期内,加强营业税的主体地位,完善资源税和城市维护建设税;在远期,逐步建立以财产税为主体税种的地方税体系。在不同的地区,主体税种的选择应有所侧重,结合和体现不同地区的经济和资源优势,形成税收与经济相互促进的良性循环机制。
第四,赋予地方适度的税收立法权在理论上已基本达成共识,在实践中也存在着较强的必要性。本文提出:在遵循税收法定主义、坚持循序渐进思想、科学界定政府间事权并建立完善的政府间转移支付制度的配套保障下,采取集权与分权相结合、集权基础上适度分权的中央、地方税权配置新模式,同时,加强法律、人大、立法程序以及社会公众对地方税权的监督和约束机制。
第五,税收征管关系到税收收入能否按时足额收缴入库,关系到国家税收政策贯彻执行的程度,加强税收征管需要多策并举。本文提出:要注意税收征管模式的阶段性、区域性发展,税务征管机构应有分有合,既要提高征管效率,又要降低征管成本。要加强税务征管为纳税人服务的意识,加强税收征管的法制化、信息化、税务执法的规范化建设,推进税收代理制度的发展,加大税务稽查和税收惩罚力度,建立健全税收执法的司法保障机制等,全面保障和促进税收征管质量和效率的提高。
第六,以系统论思想为指导,建立地方税体系的协调机制。按照系统论思想,任何系统都应该保持与其周围环境之间以及其内部组成元素之间的相互协调、相互适应。据此,本文具体分析了地方税体系与地方经济发展、地方政府职能实现、中央税体系以及地方非税收入等外部环境的协调,分析了地方税体系的各个组成元素,包括地方税税收收入、税制结构、税收权限、税收征管之间的协调。这样,使前文研究的所有内容有机地融为一体,形成一个具有现实可行性和较强生命力的完整的地方税体系。
本文的创新之处主要体现在以下几方面:
第一,对地方税体系框架进行了全面分析。当前理论界对地方税体系内涵的界定主要是基于税权的划分,一种观点将税权分为税收立法权、税收执法权和税收司法权,另一种观点将税权分为税收立法权、征收管理权和收入支配权。本文在采用第二种观点的同时,把加强税收执法管理和建立税收司法保障作为完善税收征收管理的对策加以研究,从而拓宽了研究问题的视角,扩充了研究对策的思路,同时融合了分税制包括分税、分权、分征和分管的内涵,形成了本文对地方税体系的研究框架,确立了收入归属权基础上的地方税收入规模、分税基础上的地方税税制结构、分征和分管基础上的地方税征管模式和以税收立法权为主的地方税权划分等四大部分,形成对地方税体系更为全面、系统的研究框架。
第二,以制度经济学的视角剖析分税制管理体制的改革特征。现行地方税体系在税制结构、税收权限、税收征管、税收收入以及与中央之间的协调等方面存在着诸多缺陷和不足,其原因主要是由于分税制改革的不彻底和不全面。本文用制度经济学制度变迁中的路径依赖思想、局部与整体制度变迁、渐进式与突进式制度变迁以及强制性制度变迁等内容,深入剖析了分税制作为一种财政管理体制在1994年制度变迁中表现出的典型特征。这一系列特征的存在正是分税制改革存在不足的制度根源,由此也为我国下一步如何完善分税制体制、如何健全地方税体系提供了根本出路,即进行更深层次、更为全面的制度创新。
第三,把税权作为一种资源进行配置,强调了税权配置应以效率优先。“资源配置”是微观经济学研究的核心问题。在市场经济体制中,资源配置之所以显得非常必要,是因为资源是稀缺的、有限的,只有进行合理配置,才能提高资源配置的效率。在税权划分问题上,本文采用“配置”二字,而非多数文献中提到的“划分”,是因为本文认为税权也是一种资源,同样具有资源的稀缺性或有限性。无论是税权的横向配置或是纵向配置,都存在着不同配置主体之间的竞争机制,所以需要通过税权在不同主体之间的合理配置,以提高税权配置效率,提高政府运行效率,进而提高整个社会经济的运行效率。
第四,把法学的基本思想融入税收立法权的规范之中。税收立法权是国家立法权在税收上的具体体现,以法律为依据,以法治为基本原则,成为本文研究地方税收立法权问题时的主导思想。如以《宪法》和《立法法》为依据探讨赋予地方税收立法权是否可行的问题,以税收法定主义作为税权划分的基本原则,采取“以法治法”的思想建立地方税收立法权行使的监督约束机制等。通过把法学的基本原则和思想融入到税收立法权的建设中,使地方享有适度的税收立法权问题在我国不是一种空想、幻想,而且具有较强的可操作性和现实依据的改革目标。
第五,提出了地方税体系的协调机制。地方税体系是整个经济系统、社会系统、财税系统的一个有机组成部分,孤立地研究地方税体系或者孤立地进行地方税体系的建设都是不可取的。因此,本文以系统科学论中的系统思想和一系列系统的思维方式为理论指导和方法论,建立了地方税体系的协调机制,分别研究了地方税体系与地方经济发展、地方政府职能实现、中央税体系和地方非税收入等外部环境的协调,以及地方税体系各个组成元素,包括地方税税收收入、税制结构、税收权限、税收征管之间的协调。这样,使前文研究的所有内容有机地融为一体,形成一个具有现实可行性和较强生命力的完整的地方税体系。
遗憾的是,本文没有涉及对省以下地方政府地方税体系的研究,因为这本身是一个更为复杂的政府间财政税收分配关系的界定问题,需要更多的篇幅去深入探讨,作者对此问题尚未理顺头绪,仍在不断的思索过程中。在本文研究中央与省级政府财政分配关系、建立健全省级政府地方税体系的基础上,作者会继续深入探讨,希望有朝一日能在省以下地方税体系和省以下财政税收分配关系的问题上有所建树。
As a kind of fiscal administrative system, the system of tax distribution has been universally adopted by the marketing economical countries at present on the World, and is being made up with the main contents such as tax distribution, decentralization of authority, individual tax collection, individual tax administration. As fiscal administrative system, the system of tax distribution was made out in the Year 1994 in China, the division for tax categories and limits of authority or powers was executed between the central government and the local governments, both sets of national and local taxation authority were established separately, so that a real local taxation system came into being, so as to give important scope to normalize the relation with tax distribution between the central and local government and bring the enthusiasm into play local tax collection. But the systematic reformation for tax distribution still is being carried with the path dependence on traditional past system stronger, and still evolutes the traditional Chinese unified political system with a long-term history, so that the local taxation system still have an inkling of the matter and still have not taken on the shape yet throughout the taxation revolution. There are main existed questions during the course of revolution as following: The scope of local taxation is smaller, it is not mate with tax authority, ownership of movable property and powers of authority; The system can not be divided in thoroughgoing between the central and local tax collection, the share in tax is more, sole share in tax is smaller, it is deficient in a main obvious tax category; The limits of tax authority or power is being concentrated together, there are no an independent legislative authority of taxation and adjusted authority of polices at most in the locality now; The responsibility for national and local taxation systematic collection isn't clear and definite, there are now common in stop squabbling passing the buck etc. The above problems came into being so as the local tax can't give full and valid scope to collect a basic financial capacity and control the local economy for the local government. The local government is being controlled by the financial capacity during the course of executing all kinds of function. In the event that the additional system of payment by central government for local government in the meantime still isn't being with science, perfection and completeness, the local government only have to collect funds by other lawful or unlawful ways beside tax so as to stratify the demand for funds, so that it has become a key predisposition to bring some economic or social problems out such as arbitrary charges unauthorized charges, indiscriminate collection of funds, unjustified punishment and debt financing in disguised form etc. The problems can not be completely solved by the way to "cure the symptoms not the disease—temporary medical relief. The way to improve the local tax system and expand the local tax authority and income scope shall be confirmed out for the local government can be covered with a basic full financial capacity to execute its function by a lawful way. The motivation of local government would be weaken on unlawful revenue increasing and funds-collecting. In addition, a strong economic or administrative and legal sanctions must be made out and implemented by the state in order to promote the local government to execute respective obligation and responsibility by a lawful and reasonable way, earnestly implement the scientific developing viewpoint, so as to promote social harmonious and cordial development in success.
With the marketing economic system deepen step by step and public financial systematic structure established basically now, some malpractices and improper notes has been shown regarding all revolution for system of tax distribution day by day since the Year 1994. A new target of "Execution for reformation of taxation system step by step" has been advanced and made out in the Third Plenary Session of the 16~(th) Central Committee of the Chinese Communist Party, it marks a renew reformation of tax system will be started to be executed in China as a job to make a progress on reformation of system of tax distribution in the early days. The theory stems from practice and is higher than practice in common. Many professional experts and scholars engaged in research and study on tax are now talking about and making analysis to perfect policy-making and basic stratagem for fiscal administrative system of tax distribution, and has advanced all kinds of different views and thinking to improve and perfect the system of tax distribution. A common view has been gotten now for making progress on local taxation system, entrusting the local government with a necessary tax authority, so that promote integration between the power over financial affairs and powers of office for the local government. As a key question how to perfect and improve the local tax system has become a focus. The benevolent see benevolence and the wise see wisdom-different people have different views or opinions. Not only the different people have different views but also the different people put different particular emphasis. Only few of people can make a systematic full analysis and theorical research on improving local tax system. In the event that the writer has being worked in the tax collection authority for many years, has accumulated a wealth of some ideas and views, so selected "A study on local tax system in China" as the subject of graduation thesis as writing a doctoral dissertation, in order to have a share in some thought and understanding to improve the local tax system with all colleagues and scholars at first, and has made a good wish that contribute to remedy a defect for the systematic and full study on analysis to local tax system now second, so that is providing with a good theoretical supplement for improving system of tax distribution and giving full scope to local government's functions further.
The writer is trying to settle the following questions throughout studying on the "Local Tax System of China" such as: How is status with local tax system? Which questions are being in local tax system? What do make an effect to in depth the questions of local tax system now? How to improve and perfect the local tax system in China throughout regulation created? A basic analyzing thought was formed such as "Theoretical confirmation—Analysis to positive practice—study on countermeasure, the theoretical confirmation and analysis to positive practice foreshadows the study on countermeasure.
At first, the writer has confirmed the contents of local tax system in this paper, has advanced that the local tax shall make contribution for the function of the local government during the confirming the theory of local tax system. The central or local government shall make legislation, the local government shall be responsible for collective administration, and the local tax shall be budget by the local government in accordance with the rules of "One national fiscal administrative system". The local tax system is made up with local tax receipts, taxation regulation, limits of taxation power and collection administration etc. The theoretical experts engaged in local tax and tax system have confirmed and definite that a study on what are countermeasure to local tax made up with. In addition, the writer made a systematic analysis to the theoretical independence on local tax system is being and grade-government and grade-financial system, execution of local government's function and fiscal administrative system by tax distribution etc, those theories are being shown that the basic direction and objective for movement an development of local tax system and its makeup.
Second, the writer made an important analysis and researching on the present local tax system based on the developing trends of local tax system in China during the course of analysis to positive practice of local tax system. Not only she made a systematic analysis to the status, result and effect and problems being in local tax system since the reformation of system of tax distribution in the Year 1994, but also made analysis to the reason to produce many problems in local tax system. Only the questions can be found out and made analysis on the special valid way and thought just can be confirmed out in success.
At last, the writer is thinking as the local tax system is being made up with the confirmation of local tax receipt scope, optimization for local tax systematic structure, optimization arrangement for limits of local tax authority and research on way to collect local tax, and is making analysis to a question how to be co-ordinate with all its makeup each other in the course of establishment for local tax system. A new thought for research and study "Analysis to theory—Use the experience of other countries—countermeasure to reformation" was confirmed to pay attention to co-ordination with the overall structure of this paper and ensure a relative independence of each part well. Throughout the coordinative system was set up for the local tax system, all composes shall be compromised together within the local tax system and between local tax system and politics, economy, society, finance, taxation etc, so that a whole organism will be formed with co-ordinate complied independent composes within different systems.
During the researching and studying in this paper, the writer continuously is upholding the systematic scientific methodology and Marxist dialectic, is trying her best to make a true, full, real and dynamic analysis and evaluation on the local tax system throughout combining transversal with vertical comparison and compromising economics, jurisprudence, institutional science and systematic science etc. The writer also has advanced a new idea and thought to improve and reform the fiscal administrative system of tax distribution in China further throughout making a careful study on local tax system, then made an obvious progress on theoretical analysis height and practical guiding value for the researched subject as "The Local Tax System".
Throughout a systematic researching and study in this paper, the main acknowledge and conclusion have been worked out as following:
1.The local tax system was set up in wholeness during the course of executing the fiscal administrative system of tax distribution. The defects in reformation of system of tax distribution also have become a fundamental systematic reason to imperfection and incompleteness of local tax system. The local tax system only can be improved and perfected throughout improvement for fiscal administrative system of tax distribution. To create and deepen the fiscal administrative system of tax distribution must promote improvement and perfection of local tax system step by step.
2.The local government's income is being made up with local tax, local charges, funds and other income. At first, the necessity should be confirmed for the other incomes besides tax, so that shows the usage of different power and adjustment of different subjects for the local government. The other income excludes tax should be made as an important resource of local financial income forever. Second, the tax should be made as a key resource of financial income of different-levels governments, and should be made a basic financial capacity to execute the local government's functions depend on the stability and continuation. Any other income besides tax only should be made a subsidiary and addition to financial income. Third, the local governments are expanding the other incomes so that reduce tax now in China. The local governments have collected many funds over all China now throughout unlawful way such as "unjustified punishment, indiscriminate collection and unjustified charges". At last, a basic thought has been confirmed out to regulate the local government's income way, improve tax collection, ban illegal charges or collection of funds, increase local tax and make obvious progress on function of local tax.
3.In accordance with the principle of division for tax category with theory, the systematic structure shall be rearranged between the central and local tax to reduce the proportion of sharing tax, the local main tax category shall be confirmed well. A dynastic developing viewpoint of local main tax shall be confirmed well. A great attention shall be paid to the sales tax. An improvement also shall be given for the source energy tax and urban maintenance constructive tax in the recent days. A local tax system shall be set up with property tax day by day in the future. The main tax category shall be confirmed in accordance with the different economic or source status in the different localities in China, so that a beneficial cycle system will be set up throughout promotion between tax and economy each other.
4.The theoretical experts have gotten to a common view that the local government should be given a comfortable legislative initiative of tax collection, and it is necessary to execute the authority now. The writer has advanced a new method of arrangement between the central and local tax administrative authorities, throughout combining centralization with separation of power and comfortable separation of power based on centralization of power, under an additional pledge of tranfering payment between central and local government, in accordance with the legal taxationism and principle of advance gradually in due order and scientific confirmation on authority of office for different-level governments. At the same time, a great progress should be made on legislative process and public inspection on authority of local tax.
5.The tax collection and administration is being related to whether can the tax be paid fully for national treasury in time and how level can the national income polices be executed. Many ways shall be adopted to improve tax collection. The writer is advancing that: A great attention shall be paid to stage and local development of tax collective modes; A comfortable arrangement also shall be made on establishment of tax collection authorities so that improve collective effect, and reduce collective costs; A progress shall be made on the idea that serving for the taxpayer during tax collection and administration; To strengthen a normalization on law-enforcement of tax, institutionalization and information; To promote the development for taxation for taxation agent system; To progress tax inspection and taxation punishment; To set up or improve the judicial safeguard mechanism in tax-collection law-execution etc, and ensure and promote the improvement for tax-collection quality and effective.
6.To make the systematology ideology as guidance, and set up a coordinated mechanism in local tax system. In accordance with the ideology of systematology, any system shall be coordinated and complied with its surrounding environment; its internal element also shall be coordinated and complied with each other. So that the writer made an analysis to coordinating between local tax system and local economic development, functional execution of local government, between the central tax system and the local income system excluding tax, and made analysis to each element of local tax system such as the local tax, tax systematic structure, limits of tax authority tax collection. Thus all of the above contents have been merged into one organic whole in this paper, so that a perfect local tax system has been formed and executed for a longer term.
The writer has created the following as:
1. The writer made an overall analysis to the frame of local tax system. At present the theoretical experts have confirmed the contents of local tax system based on the division of limits of tax authority mainly. A viewpoint was advanced that the tax power is being made up with tax legislative power, tax-collection executive power and tax judicial powers. Another viewpoint is being advanced that the tax power is divided by tax legislative power, tax-collection administrative power and tax-distribution power. As the writer is upholding the second viewpoint, she still is making a study on countermeasure to improve tax-collection administration throughout strengthen tax law-execution administration and build a tax judicial security, so that extended sightseeing for study, and branched out the thought of countermeasure by study. At the same time, the writer also has being integrated the intension of tax distribution, separation of power, independent tax-collection and independent administration so that a structure for studying has been formed for local tax system, and confirmed the scope of local tax income based on imputation powers, the local tax structure based on tax distribution, the way to collect tax in locality based on independent collection and independent administration, and local tax power division based on tax legislative powers, so that has worked out an overall and systematic frame for study on local tax system.
2. The writer also has made a systematic analysis and study on the reformation of the administrative system of tax distribution from the sightseeing of institutional economics. There are many defect and shortage on tax systematic structure, limits of tax powers, tax-collection administration, coordinate between tax income and central finance etc now. The main reason is the reformation of system of tax distribution still has not been executed completely and fully. The writer has made an analysis in depth to the sample characters of system of tax distribution as a kind of fiscal administrative system since the reformation of tax in the Year 1994, throughout path dependence thought, transition of local and overall system, systematic transition of advance gradually and advance suddenly and mandatory transition of system etc. It's the systematic source of defect during reforming the system of tax distribution. In a word, the writer also has provided the state with a basic way to perfect the system of tax distribution and improve local tax system throughout creation in depth for an overall system.
3. As a kind of resource, the tax powers shall be arranged and an attention shall be paid to effect during the course of arrangement on tax power at first. The source arrangement is a key question in studying on micro-economy. In the event that the source is shortage of marketing economic system, so it is very necessary for source arrangement. The source arrangement must only be carried out rationally to improve effect to source arrangement. During the division of tax powers, the writer continuously is using the special word "Arrangement" but "Division" written in many literature, because the writer is thinking the tax powers as a kind of source with the features as scarcity or limitedness. Whatever, the transversal or vertical arrangement is being executed for tax power, a competitive mechanism still must be being in different main body of arrangement. A rational arrangement shall be carried out within the different bodies throughout tax powers, so that improve the effect to arrangement for tax powers, progress the operative effect for the government, in order to improve the operative effect to social overall economy.
4. The basic ideology of jurisprudence has been fused into the regulation for tax legislative powers. The tax legislative power shows a national legislative power on tax-collection. A systematic study was made on tax legislative powers in this paper in accordance with the national laws and a basic principle of rule governed. A research and discussion was carried out on whether can the local tax legislative powers be executed in accordance with the "Legislative law of the People's Republic of China"; The tax powers is being divided in accordance with a legal doctrine of taxation law; A special inspective controlling mechanism shall be set up throughout execution of local tax-collection legislative powers in accordance with the ideology by "Running the laws according to laws" such as give a full scope to the "Constitution of the People's Republic of China" and the "Legislative law of the People's Republic of China" with full of controlling power, improve the rules of legislative process for controlling he local tax legislative powers etc. The basic principle and ideology of jurisprudence shall be fused with the establishment of tax legislative powers so that the local government can be given a comfortable legislative power of tax. A new reformation on tax system can be carried out in accordance with the real status in China.
5. A coordinated mechanism is being advanced for the local tax system. The local tax system is a key organic part of whole economic, social and financial taxation system. Any independent research and study shouldn't be carried out on local tax system or establishment of local tax system. A coordinated mechanism of local tax system is being set up in accordance with the system thinking and a serial of thought form systematic science. A study was made on local tax system and local economic development, execution of local government's functions, the central tax system and local income excluding tax and the external environment coordination and every element of local tax system, including local tax income, tax systematic structure, limits of tax powers, coordinating tax-collection and administration. In a word, all of above studied contents have been merged into one organic whole, so that a perfect local tax system was formed to be executed with a stronger activity.
But the writer is expressing regret over that hasn't made study on the regional tax system under the provincial level, because it's a question to confirm the complex taxation distribution relationship within different-level governments and shall be made a careful and more analysis. The writer still hasn't rationalized up the threads now, and still continuously is thinking about it. The writer is going to continuously make a careful study step by step, based on made a study on financial distribution relationship between the central and provincial government and set up or improve the provincial government's local tax system. The writer has also made a best wish for achievements in the local tax system and financial taxation distribution relationship under provincial level some day in the future.
引文
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