发达国家税权划分模式和完善中国分权制之浅见.pdf

2010 12 No. 12,2010 Vo1. 30 30( 251 ) MODERN FINANCE ECONOMICS General No. 251 傅子恒 ( , 200434; , 200041) :税权划分是国家职能具体体现之一, 国家职能需要是税权划分的理论依据税权划分在实践中主要 涉及集权与分权问 ,目前不同的国家分别采取不同的模式我国实行的是相对集中的税收分权模式, 这 一模式 的优势是可以保证国家 一致性的意志力得以有效贯彻,但也存在立法权威性不足财权过度集中于中央地方受到 各种制约等问 应当进行强化立法权威完善分税制适当赋予地方政府更大税收权力以及完善财政转移支付 体制等方面的制度改进 :税权; 税权划分; 国家职能; 集权与分权 :F810.2 : A : 1005- 1007(2010) 12- 0018- 05 Abstract: Taxation is the concrete e bodi ent of national functions i ple entation; therefore the functions need is the theoretical basis of the taxing power division. In thepractice of taxing power division ainly involves the centralization and decentralization, and different countries adopt different odel. China executes relatively concen trated odel. T he ost i portant advantage of this pattern is that it can ensure the state power to i ple ent effec tively. But it has any disadvantages such as legislative authoritativeness shortage, orefiscal revenue accu ulated in central govern ent while local govern ents facefinancial restrictions. Better i prove easures are strengthening taxation legislation authority, authorizing to local govern ent ore taxing power, perfecting the Tax- sharing Sys te , and i proving thefinancial transfer pay ent syste s. Key Words: Taxing Power; Division of T axing Power; Function of the State;Centralization and Decentralization ,, , , , , 1994 , , , , ? ? ? ? , , ? ,