论文部分内容阅读
在不同的共享税模式和经济发展水平差异下,中央政府和地方政府具有不同的行为策略。从共享税模式选择的国际统计来看,也验证了这一结论。在我国,共享税应主要采取比例分享模式。为了降低政府间不同行为策略所产生的目标背离,今后可以考虑适当降低共享税的比例,并发挥比例分享模式下集权型财政体制的优势,适时采用附加税模式,适度赋予地方政府税收立法权,并保持政策相对稳定性。
Under different sharing tax modes and differences in economic development level, the central government and local governments have different behavioral strategies. This conclusion is also validated from the international statistics of the choice of the tax sharing model. In our country, the sharing tax should mainly adopt the proportion sharing mode. In order to reduce the deviations from the target resulting from different inter-governmental strategies, the proportion of shared tax can be appropriately reduced in the future, and the advantages of centralized fiscal system under proportional sharing mode should be taken into consideration. Adopting the additional tax model in due course, the tax legislative power of local governments should be appropriately given, And maintain the relative stability of the policy.