分税制实例

湘潭大学硕士学位论文分税制对地方财政的影响及其法律完善——以益阳市财政为视角姓名：陈娟申请学位级别：硕士专业：法律·宪法学与行政法学指导教师：刘丽20081008IV19931994VAbstractThetaxfederalismisafinancialmanagementsystembetweenthecentralandlocalgovernmentswhichdividetaxrevenueaccordingtotheirtermsofreference,internationallyatpresentisalsoasystemsuccessfullyhandlingthefinancialrelationshipbetweenthecentralandlocalgovernments.Thecurrenttaxfederalisminourcountrywasestablishedin1993accordingtoTheStateCouncilDecisionaboutImplementingProvincialTaxDistributionFinancialManagementSystem.Thereformoftaxfederalismisagreatinnovationoffinancialrelationshipamongthegovernments.Anewfinancialmanagementsystemhasbeenformedpreliminarily,whichregardsthetaxfederalismasthebase,thefinancialtransferpaymentsystemasthecoreandthefinancialincentivemechanismasthemethod.Withthedeepdevelopmentofthereformofthemarketeconomysystem,intherunofthetaxfederalismitisshowingupadvantagesanddisadvantagesgradually.Theprovincialtaxdistributionfinancialsystemhasachievedobviousresults,whichincludemakingthefinancialsystemstandardized,improvingthegovernments’abilityoffinancialcontrol,optimizingtheresources’allocationandtheindustrialstructureandstrengtheningtheconstructionoftaxteams.Meanwhile,therunofthetaxfederalismalsobringslocalfinancesomerealisticproblems.Itcausesthatlocalfinance’srevenueandexpenditureisunbanlant,thefinancialdeficitishigh,thefinancialrevenueisdifficult,thefinancialstructureisnotexactlyreasonable,thelocalfinanceissingle,thecommonattributeisnotstrong,thefinancialamountofallregionsisnotconsistent,thefinancialgapisbeingenlargeddaybydayandsoon.Forreducingtheresistanceoftheunveil,thereformofthetaxfederalismin1994adoptedaprogressiveandmildwayofreformandhasleftsomedefects.Thedefectsshowprominentlyonthefollowingaspects:First,therevenuedistributionamonggovernmentsislackofspecificationsandthelocalgovernmentshavenotstabletaxsource.Second,theverticallayersoforganizationsareexcessiveandtheallocationofthefinanceandaffairsisunreasonable.Third,theproceduresoftransferpaymentamonggovernmentsarebadandtherent-seekingcostenlargesunboundedly.Fourth,thelocalfinance‘scasualnessisheavyanditislackofthebasiclawguarantee.Thelocalfinanceisthebaseofthenational,sothereform,innovationanddevelopmentofthelocalfinancearenotonlythepremiseoflocaleconomicdevelopment,butalsotheguaranteeofthestableandstrongnationalfinancialstrength.HowtocoordinateVIthefinancialdistributionbetweencentralandlocalgovernmentsandamonglocalgovernmentsandrealizetheharmoniousdevelopmenthasattractedwideattentionofmanyscholarsrecently.Butingeneral,thetheoriesmainlystayatthemacrolevelandemphasizetheperfectionoftheprovincialtaxdistributionfinancialrelationshipbetweenthecentralandprovincialgovernments.Andthepresentresearchesaremostlyconfinedtothefieldofeconomicsortheputetaxsystems,thetheoreticalresultsexploredfromthelawarenotenough.Forthelong-termandstability,thefinancialsystemmustberealizedlegalizationandstandardization.Onlyinthisway,canourfinancialsystemcopewiththedemandoftheeconomicandpoliticalsystems;alsomustsolvetheproblemoflocalfinance.Onlytoensurethelocalfinancialsystemkeepsrunningbenignly,canournationalfinancedevelophealthily.Thehealthydevelopmentoflocalfinancialsystemcannotleavethedevelopmentandperfectionofthenationalfinancialsystem.ThisarticleregardstherunofYiyang‘sfinanceasthevisiontomakethedataanalysistothepracticalproblemsintherunoflocalfinance,alsoindicatesthedefectsanddeficiencyofthesystemsinthefirstreformofthetaxsystem.Lastlyitcombinestherealisticdemandoftherulebylawtoproposefivepiecesofadviceaboutimprovingthelocalfinancialsystembymeansoflawonmacrosopicandmicrosopicaspects:First,perfecttheconstitutionaldocumentsandpreventgovernmentlevelsfromincreasingirrationally.Second,changegovernmentfunctionanddefinethedistributionofthefinanceandaffairsamonggovernmentsbylaw.Third,enlargetaxautonoomyandconstructthelawsystemoflocaltaxreasonablely.Fourth,perfecttransferpaymentanddeterminetheroutinizationofthecentralgovernment’spaymenttothelocalgovernment.Fifth,strengthenlegalsupervisionandrealizethelegalizationoftheprovincialtaxdistributionfinancialsystem.KeyWords:taxfederalism;localfinance;lawperfectionIII10.128001/320801994940.21994.[J].,2005,(3).219941994GDPGDP0.3,.[M].:,1998:151.30.4411.119781978199319941992199330%199319941994200219942002,.[J].,2005,(2).51.2GDPGDP1994GDPGDP1-11-120002006GDPGDP%20005674817406543.2620016797518684273.7320026924820169633.4320037464221779483.4220048303425862463.2120059237729476073.13200611590933621023.50:20002006199646127200611590969782151.28%.[J].,2007,(24).63+22007408.8514.8%GDP30,14.4%0.4199663762006321211.31.3.1199419962007199620067752550141-21-219923399938897-489819934478647648-286219943456355901-2133819954635471173-2481919964612790617-4449019974976486134-3637019985281493219-40405199955105108271-53166,.[M].:,2004:52.81-2200056748110515-53767200167975147346-79371200269248195432-126184200374642211900-137258200483034264111-181077200592377317808-2254312006115909453497-3375881992-20061.3.21-32000,,1-320002006200020012002200320042005200656748679756924