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我国中央与地方税权划分呈现明显的转型期特征,即在实现提高中央财力的预期目标的同时,其立法权高度集中、民主和法治程度不高等问题也带来一系列消极后果,导致地方基层政府深陷财政困局,并普遍出现在正税之外寻求收入的冲动。解决问题的法治出路在于:在正视和保障地方政府公法人地位的新视野下,按照权责对称的原则,合理划分中央与地方的事权和主体税种;在发展地方民主的基础上适当扩大地方的财税自主权,清理地方政府实际存在的各种收费权;最后,通过由全国人大制定财税基本法律的形式,将中央与地方的税权关系规范下来。
The division of taxation power between the central and local governments in our country shows obvious characteristics of transition. That is to say, while achieving the expected goal of improving the central financial resources, the legislative power is highly centralized and the democracy and the rule of law are not high, which also bring about a series of negative consequences. As a result, the local grassroots governments Deep financial difficulties, and generally appear in the impulse to seek revenue outside the tax. The solution to the problem of the rule of law lies in: In the new horizon of facing and protecting the status of public legal person of local government, in accordance with the principle of symmetry of rights and responsibilities, the central government and local governments should rationally divide their power and subject taxes; on the basis of developing local democracy, Autonomy and clean up all kinds of fees actually existing in local governments. Finally, regulate the tax relations between the central government and local governments through the formulation of the basic laws of finance and taxation by the NPC.