财政联邦制下我国地方税收体系

【Abstract】wWw.shuoshilunwen.com Due to information and incentives this two reasons, the central government and local governments in the supply side of public goods he their own advantages. To maximize the social benefits of public goods, there is a need to clarify the different level on the division of labor between the government, emphasizing the functions of local government autonomy and independence, which is commonly referred to as fiscal federali. Different with political federali, the central meaning of fiscal federali is the division of the intergovernmental fiscal’s functions, an vividly general theory of fiscal decentralization. It is not necessarily linked with the state structure, whether federal state, or unitary state, for market economy countries he certainly certain local fiscal autonomy and independence. Fiscal federali does exist in market economy.The determined relationship between central and local governments under market economy is guided by the theory of fiscal federali. Despite the early 90s, the fiscal system holds the target of market economy as the basic direction, establishes preliminary the tax distribution system. But in fact, this fiscal system still has a certain distance from the market economy required, the basic content of. While this tax distribution system itself has played a remarkable role in promoting economic growth, but the incompleteness of the reform itself has also caused a series of social problems, which has greatly affected the sustainability of economic growth. Compared with the central government, the main focus of the conflict is the local government. Improving the local tax system through fiscal federali is helpful to the Chinese Economy into the long-term, sustainable economic growth path.Perfect the existing tax distribution system is an inherent requirement of fiscal federali. China’s current tax distribution system has improved in fiscal autonomy of revenue and expenditure, enjoying financial assistance and administration autonomy of local tax, etc compared with complete financial responsibility and produced a positive role in some extent, but still left local fiscal autonomy legislation and self-management in accordance with the Constitution blank. Even some improvement already, there is still considerable lack of improvement, such as:in enjoying financial assistance, shared taxes squeezes local own tax revenue, the depth of the traner payment system is not enough. The study on perfecting the system of local taxation must be placed under the theoretical framework of fiscal federali, and the separate existence of the local tax system does not he any theoretical value and practical significance. To build the local tax system under the fiscal federali is necessary in the following aspects:First, local governments provide public goods more in line with Pareto efficiency. This is not only because local governments better understand the explicit and implicit preferences of residents, provide more efficient public goods allowing from the view of the division of labor, but also because the narrowing of the scope of public goods of the government resulting in reducing free riding and the bargaining. Second, the local tax is the financial security of local public goods. Although the forms to obtain the financial resources is diversity, but whether it is from the international trend, or from the financing of the economic costs and social costs, the essential character of tax inevitably determine its leading position in the local fiscal revenue. It is worth noting that the range of different preferences from different area’s residents in different jurisdictions determine the need for public goods, which determines the prices of different public goods (pay different taxes). Thus, the local government has the right of local taxes within their jurisdictions is the solid foundation on ensuring effective supply of public goods.This paper holding the perspective of fiscal federali as the starting point integrate existing sources of China’s economic miracle literature and discover incompatibility factors, resistance and tranission incentives adverse effects in the current growth model system. Through the implementation in the tranormation of government functions, the government is limited in the areas of market failure, the division and defining of powers according to the level of public goods and services of, and the tax power that is only defined on this basis will he of long-term significance on practice. And then improve the local tax system through legislative, tax structure, the main taxes, etc. in order to solve the plight of local governments to achieve public functions, reverse the sacrifice result of public policy and the serious business of local government behior in the development in order that the economic return to a long-term incentive compatibility development road.