【作者】 毕建秋；

【导师】 叶子荣；

【作者基本信息】 西南交通大学 ， 行政管理， 2005， 硕士

【摘要】 分税制财政体制是市场经济建设的内在要求。1994年,分税制在我国正式实施,经过十余年的实际运行,效果十分显著。它的实施,推动了我国逐步建立了税收的分级征收和分级管理制度,特别是使中央和地方财政收入的比例日趋合理。在市场经济日益成熟和世界经济向一体化发展的今天,要求税收管理体制由中央高度集权制逐步地向地方适当分权的方向发展,而现行过渡时期分税制显然还不能适应这一要求,主要表现在:税权划分的不科学、不合理,且分缺乏法律保障;税收立法权过分集中于中央、税收管理权集中于行政系统,税收执法权在行政机关之间划分不清;税收司法体系的缺失等问题。 本文以财政联邦主义的分权理论和分权制衡思想为理论基础,回顾了建国以来我国税权划分的历史情况,同时又进行了国际比较,并分别总结了各自经验。继而对我国税权划分的现状进行分析研究,重点分析了我国目前税权划分存在的问题及其成因,同时借鉴世界各国税权划分的成功经验,对完善我国税权划分做出了必要性及可行性分析,结合我国所处的社会主义发展阶段及具体国情,提出我国税权划分的目标:在“统一领导,分级管理”原则指导下,建立事权、财权和税权相适应,集权与分权相结合,立法、执法和司法相制约,充分体现现代民主和法治精神的税权划分体系。在此目标的指导下,遵循法治、合理及效率的原则,针对现行税权划分中的诸多不合理环节,提出了加快颁布税收基本法,确立税权划分的法律依据;调整税收立法格局,提高税收立法水平;规范税收收入划分,保障各级政府事责履行;明晰税收执法权限,提高税收征管效率;建立新型税收司法体系,维护法定税收秩序等具体的改革思路,期望能对我国现行的财税体制改革做出一些有益的探索。更多还原

【Abstract】 The financial system of the system of tax allocation is an inherent demand for economic construction of the market. In 1994, the system of tax allocation was implemented formally in our country, and, through the actual operation of more than ten years, the result is very remarkable. Its implementation, has promoted our country to set up the hierarchical collection of the tax revenue and hierarchical management system progressively, especially make the proportions of the central authorities and local fiscal revenues becoming more reasonable. Ripe with today from international economy to developing by integration day by day in market economy, require tax revenue management system is it develop by central high centralization of state power to local proper direction of fraction progressively to make, the system of tax allocation can’t meet the needs of this one yet obviously in current transition period, mainly showing in the following aspects: Tax that right divide science, unreasonable, and divide and lack the legal guarantee; The legislative power of the tax revenue concentrates on the central authorities, tax revenue administrative power’s concentrating on the administrative system excessively, tax revenue enforce the law right can not be divided clearly among administrative organ; Such questions as the disappearance of the judicial system of the tax revenue ,etc.This text check and balance the thought as the theoretical foundation with finance federal fraction theory and fraction of doctrine, review the account of the history that my right of national tax has been divided since the foundation of the state, compare world again at the same time, and has summarized each experience separately. Then the current situation divided to my right of national tax is analysis and researched, has analysis especially the right of the tax divides the existing problem and origin cause of formation at present in our country, draw lessons from the successful experience that all world national tax right divides meanwhile, divide necessity and feasibility to analysis in perfecting my right of national tax, the socialism developing stage combining our country and is in and concrete national conditions, propose the goal that更多还原