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财政分权使我国地方政府实际上获得了某种程度上的财政自治,地方税收转移违背了来源地的征税原则,完全相悖于受益原则,这就需要我们建立税收的横向税收分配机制和纵向财政转移机制。总的原则是,由政府定价背离市场价格而产生的地区税收转移,应逐步通过资源性产品的市场化价格改革予以解决;清晰的、可识别的地区税收转移应通过地方政府之间的协商,通过横向税收分配妥善解决;不清晰的、难以识别的地区税收转移则应由中央政府掌握,通过纵向财政转移机制进行解决。
Fiscal decentralization has actually gained some degree of fiscal autonomy for local governments in our country. The transfer of local taxes runs counter to the principle of tax collection in the area of origin, completely contrary to the principle of benefiting, which requires us to establish a horizontal tax revenue distribution mechanism and vertical Financial transfer mechanism. The general principle is that the tax evasion in a region where the government pricing deviates from the market price should be gradually solved through market-oriented price reform of resource-based products. The clear and identifiable regional tax transfer should be conducted through consultation among local governments, Properly resolved through horizontal tax distribution; tax transfers in areas that are not clearly identified and difficult to identify should be handled by the central government and resolved through the vertical fiscal transfer mechanism.