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现行的中央与地方财权分配,滥觞于1994年分税制改革。作为税权集中的里程碑事件,分税制反映了国家立法权的向上集中与向行政权集中。表象财权、实质立法权配置的分税制在20年中,从趋势上看中央政府不仅掌握了主要的包括税收收入在内的经济资源,更掌握了税收上的主要话语权。随着新型城镇化的提出,地方税也成为推进城镇化资金保障机制的重要内容。在这样的背景下,对税权的重新分配,不再停留在简单的收入层面的划分,而是进一步上升到立法权的划分,充实地方财权以成就城镇发展。
The current distribution of property rights between the central and local governments started in the reform of the tax-sharing system in 1994. As a milestone in tax concentration, the tax-sharing system reflects the upward concentration of state legislative power and the concentration of executive power. In the past 20 years, the central government has not only mastered the major economic resources including tax revenue, but also grasped the major taxation right. With the advent of new urbanization, local taxes have also become an important part of promoting urbanization funding mechanisms. Under such a background, the redistribution of tax rights ceases to stay at the level of simple income, but further increases the division of legislative power and enriches the local financial power to achieve the development of urban areas.