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现行的分税制直接导致不同层级政府间的税收竞争,并出现异化的现象,严重扭曲了资源的配置,妨碍了政府公共服务的提供。税权制度安排的不合理是导致税收竞争异化的主要制度性原因。基于这一认识,国家应以推进税权制度的改革和完善为突破口,构建法治化、规范化的税收竞争制度框架,巩固税收竞争的制度成果,推进新一轮税权制度创新,为有序税收竞争的形成创造条件。
The current tax-sharing system leads directly to the tax competition among different levels of government and alienation. It seriously distorts the allocation of resources and hinders the provision of government public services. The unreasonable arrangement of taxation system is the main institutional reason for the alienation of taxation competition. Based on this understanding, the state should take the reform and improvement of the taxation system as the breakthrough point, construct the system of rule of law and standardization of tax competition, consolidate the system achievements of tax competition, promote a new round of taxation system innovation and provide an orderly tax revenue The formation of competition to create conditions.