政府间税收划分的规律性：〖〗基于OECD国家的例证

石  子  印

政府间税收划分的规律性：〖〗基于OECD国家的例证

引用本文：石子印.政府间税收划分的规律性：〖〗基于OECD国家的例证[J].财经理论与实践,2021,(3):94-100

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作者	单位
石子印	（聊城大学商学院，山东聊城 252000）

中文摘要:实践中，尽管流动性税基在政府间的划分呈多元化，但依然存在规律性。这种规律并不是仅依据税种属性，而是追求较高的税收效率。其关键在于，在客观条件和制度设置约束下，税基是否发生流动。只要具备相应的约束条件，流转税与所得税都可以划给地方政府。基于这种规律性，我国政府间税收划分制度需要进一步改进，完善的思路应该是在增加地方对个人所得税分享的基础上，降低对增值税的分享比例。

中文关键词:税收划分税收效率税基流动性制度约束

The Law of Tax Division between Central Government and Local Government: An Example from OECD Countries

Abstract:The system of tax division between central government and local government shows a pluralistic state, but the law of tax division still exists. The law is to obtain a higher tax efficiency, rather than only by tax attribute. When we divide up the tax revenue between central government and local government, the more critical is whether the tax base is flowing under the restriction of conditions and institutional. As long as the conditions are available, both commodity tax and income tax can be allocated to local governments. Based on the law of tax division, we make an analysis to China's system of tax division between central government and local government, and puts forward some suggestions for further reform, that is reducing the share proportion of VAT on the basis of increasing the local share to personal income tax.

keywords:tax division tax efficiency tax base liquidity institutional constraint

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