中央与地方税权划分的国际比较与借鉴

美国、日本和法国代表了当前世界上最主要的三种税权划分模式,通过对它们的比较分析,可以得出几点可供我国借鏊的经验:一是中央与地方税权的划分与国家体制相统一;二是中央与地方税权划分应在宪法和法律的层面上加以规定;三是税收基本法规的制定权集中在中央,即使是有限的地方税收立法权也将受到中央严格的法律规制;四是注重税收司法权对税收立法权、执法权的制衡;五是地方政府拥有稳定的主体税种,地方税体系成熟;六是中央政府掌握大部分税收收入,通过恰当的转移支付制度实现对地方税权的补充和制衡.

The International Contrast and Reference of the Division of Central and Local Tax Power

Nowadays,America,Japan and French represent three of the uppermost tax power partition patterns of the world.Through the comparison and analysis,several experience could be got for our use for reference,which includes: to unify the division of tax power between central and local government and the state system,to regulate the division of tax power between central and local government on the constitutional and juristic level,to centralize the authority to constitute the tax basic law on the central government,while the limited local tax legislative authority were strictly balanced by the central government's law,to pay attention to the balance effect of the tax jurisdiction on the tax legislation and execution power,to establish a mature local tax system that the local government hold the steady principal tax category,to implement the reinforce and balance to the local tax power through proper transfer payment system while the central government is in control of most of the tax revenue.