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随着分税制的改革,地方财政收入制度和收入行为也在不断进行调整,但此过程中也逐渐暴露出由于改革不彻底而出现的地方财政收入制度混乱,法律制度缺失等问题。本文将分别从地方政府与中央政府、地方政府之间、地方政府与纳税人收入博弈这三个角度来明晰法律在地方财政收入中的缺失问题,以及论证目前社会上大家关注的一些地方政府收入行为上存在的问题其实根源就在于法律的缺失。
With the reform of the tax-sharing system, the local fiscal revenue system and income behavior are constantly being adjusted. However, this process has also gradually exposed such issues as the chaotic local fiscal revenue system and the absence of the legal system due to the incomplete reform. This article will clarify the lack of law in the local fiscal revenue from the three perspectives of the local government and the central government, local government, local government and taxpayers income game, as well as to demonstrate the current social concern of some local government revenue Actually the root cause of the problem lies in the lack of law.