税收竞争视角下的财税制度改革

【作者】 黄长明；

【导师】 刘蓉；

【作者基本信息】 西南财经大学 ， 财政学， 2006， 硕士

【摘要】 财税制度和政府间税收竞争有着天然的联系。财税制度本身就是税收资源在政府间分配的制度安排,一方面,政府要争夺税收资源,首先就受到财税制度的制约。另一方面,某个区域政府或者某个层级政府可能通过做出一定的竞争行为,突破原有的财税制度安排,使之名存实亡;或者通过支持新的财税制度来获得更多的税收资源,从而确立新的财税制度。财税制度与税收竞争的这种互动关系启发我们:一方面,在新的财税制度改革中,必须关注政府间的税收竞争;另一方面,在规范税收竞争时,应该要从财税制度中寻找其成因与对策。一般来说,要规范一种行为,必须先评价这种行为的利弊。要评价一种行为,首先就要有明确的标准,否则容易得出自相矛盾的结论。因此,在规范税收竞争之前,我们先引入对税收竞争的评价标准。评价一切经济活动的两个准则:一是效率准则;二是公平准则。效率标准随着立场的不同而不同。本文的效率标准是从纳税人的立场得到的。在纳税人看来,政府间税收竞争的效率标准有两个方面,一个方面就是政府间税收竞争的结果应该有利于纳税人在市场中用最少的货币支付来换取最大的效用。另一方面,政府间税收竞争的结果应该有利于促使政府集团能以一定的预算收入来提供尽可能多的质量更高的符合纳税人偏好的公共品。政府间税收竞争公平标准要求政府间税收竞争的结果应该保证纳税人享受公共品的公平和税收待遇的公平。界定清楚效率与公平标准后,我们就用这个标准来规范税收竞争。目前,税收竞争分为两类,横向税收竞争和纵向税收竞争。横向税收竞争的主要形式有地方与地方之间开展的税收优惠竞争,地方公共品的竞争和地方保护主义行为。纵向税收竞争的主要形式是地方减少中央税收,向上级政府索要更多的转移支付,地方扩大预算外收入更多还原

【Abstract】 This thesis firstly makes a comparison between the past reformation of Chinese fiscal system and inter-government competition for tax in different stages and then comes to a conclusion of the relationship between fiscal system and tax system and inter-government competition for tax. Fiscal system and tax system restrain the act of inter-government competition for tax, and act of inter-government competition affects the fiscal system and tax system. So in the reformation of the fiscal system and tax system, we must concern on the act of inter-government competition for tax. In the meanwhile, in order to norm the act of inter-government competition for tax, we should look for reasons from the fiscal system and tax system and reform them.Generally speaking , appraisal is needed before we norm something .And standard is needed before we appraise something. But different people have different standards. So this thesis sets a standard of the fairness and efficiency from the view of taxpayer. Afterwards, the standard is applied into appraise the act of inter-government competition at present.Inter-government competition for tax have different forms .It is wrong to treat different problems as the same .So this thesis analyzes each act of inter-government competition for tax one bye one.When analyzing each act of inter-government competition for tax, the standard is applied to appraise the act. Then we try to find out the cause to form the act from the angles of the fiscal system and tax system. Finally the suggestion of new fiscal policy and tax policy is advanced.更多还原