共享税标准的反思与体系化建构
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摘要
随着分税制改革的深入,多个税种从地方税变成了共享税,共享税在税种数量、涉税收入方面更加突出。然而,目前中国对共享税标准尚无清晰明确的规定,导致共享税运行的政策性、随意性较强,与税收法定原则相悖。为构筑财权与支出责任相适应的财税体制,尤其需要构造体系化的共享税标准机制。一方面,共享税必须坚守标准法定、明确收益归属、践行稽征经济等基本准则,明确共享税标准的设定和调整权限;另一方面,基于现有的以共享税为主、划分税种为辅的税制模式,短期内仍可以比例分享作为主要模式,但未来的共享税应形成以附加税(税率分享)模式为主,辅之以税基分享和比例分享的标准体系。唯有如此,方可实现共享税标准的组合适用与税制互动,深入推进分税制之实
With the deepening of the reform of tax distribution system, a number of taxes have changed from local taxes into shared taxes, which are more prominent in varieties of taxes and tax involved income. However, China is lacking of explicit stipulations concerning the standards of the shared taxes, hence the operation of the shared taxes has a stronger policy and arbitrary nature, which violates the principle of law-based taxation. In order to construct a fiscal and taxation system suitable to the financial rights and expenditure liabilities, it is especially necessary to construct a systematic mechanism of shared tax standard. On the one hand, the shared taxes must stick to such basic standards as standards stipulated by law, clear income attribution, practice of check-and-levy economy and so on, so as to clarify the setting and adjustment permissions for the shared tax standards. On the other hand, based on the existing mode of tax system which takes the shared tax as the principal taxes and defined tax categories as the subsidiary taxes, we can still take the sharing in proportion as the main mode in a short term. However, the future shared taxes should have a standard system which is formed with the additional taxes(tax rate sharing) as the principal mode, and supplemented by the tax base sharing and proportional sharing. Only in this way, can we realize the interaction between the combined application of the shared taxes standards and the tax system, further promote the practice of the tax distribution system, deepen the standardized financial relationship between the central government and the local governments, so as to achieve the rule of the regulations of the shared taxes.
With the deepening of the reform of tax distribution system, a number of taxes have changed from local taxes into shared taxes, which are more prominent in varieties of taxes and tax involved income. However, China is lacking of explicit stipulations concerning the standards of the shared taxes, hence the operation of the shared taxes has a stronger policy and arbitrary nature, which violates the principle of law-based taxation. In order to construct a fiscal and taxation system suitable to the financial rights and expenditure liabilities, it is especially necessary to construct a systematic mechanism of shared tax standard. On the one hand, the shared taxes must stick to such basic standards as standards stipulated by law, clear income attribution, practice of check-and-levy economy and so on, so as to clarify the setting and adjustment permissions for the shared tax standards. On the other hand, based on the existing mode of tax system which takes the shared tax as the principal taxes and defined tax categories as the subsidiary taxes, we can still take the sharing in proportion as the main mode in a short term. However, the future shared taxes should have a standard system which is formed with the additional taxes(tax rate sharing) as the principal mode, and supplemented by the tax base sharing and proportional sharing. Only in this way, can we realize the interaction between the combined application of the shared taxes standards and the tax system, further promote the practice of the tax distribution system, deepen the standardized financial relationship between the central government and the local governments, so as to achieve the rule of the regulations of the shared taxes.
引文
[1]黄茂荣.税法总论(第一册)[M].台北:植根法学丛书编辑室,2002:50-53.
[2][日]北野弘久.税法学原论[M].陈刚,等,译,北京:中国检察出版社,2000:22.
[3]张守文.论“共享型分税制”及其法律改进[J].税务研究,2014,(1):59.
[4]张成松.共享税减免条件下的地方财政赋权[J].重庆社会科学,2016,(5):26-33.
[5]谢贞发,范子英.中国式分税制、中央税收征管权集中与税收竞争[J].经济研究,2015,(4):92-104.
[6]王玮.我国政府间税收收入划分模式的选择——以共享税为主还是完全划分税种[J].财贸经济,2011,(7):19-23.
[7]傅纳红.从共享税合作谈税务征管机构重组[J].财税法论丛,2009,(10):54.
[8]刘佐.我国的税收立法、税种设置和税收收入划分[J].中国财政,2008,(4):61.
[9]胡巍.税权分置模式的国际比较及其借鉴[J].中州学刊,2007,(5):65.
[10]朱丘祥.分税与宪政——中央与地方财政分权的价值与逻辑[M].北京:知识产权出版社,2008:189-196.
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[12]封丽霞.中央与地方立法权限的划分标准:“重要程度”还是“影响范围”[J].法制与社会发展,2008,(5):37-48.
[13]陈治.我国实施民生财政的法律保障机制研究[M].北京:法律出版社,2014:102.
[14]叶金育.税收优惠统一立法的证成与展开——以税收优惠生成模式为分析起点[J].江西财经大学学报,2016,(2):119.
[15]刘寒波.政府间税权划分:内涵、标准与建议[J].求索,2006,(10):66.
[16]徐全红.我国地方税体系构建中的资源税定位与改革[J].河南师范大学学报(哲学社会科学版),2017,(3):63-68.
[17]于佳曦,朱为群.我国税收制度现代化标准探析[J].税务研究,2015,(9):72.
[18][美]B.盖伊·彼得斯.税收政治学:一种比较的视角[M].郭为桂,黄宁莺,译.南京:江苏人民出版社,2008:51-59.
[19]李华,孙祖东.基于政府行为策略的共享税模式选择分析[J].当代财经,2014,(8):28.
[20]薛凤珍.新一轮税制改革视角下中央与地方政府税收收入划分的思考[J].税务与经济,2014,(4):69-73.
[21]杨德勇.共享税范围规模越来越大应作央地税收划分主力[N].经济参考报,2016-11-14.
[22]崔运政.财政分权与完善地方财政体制研究[D].北京:财政部财政科学研究所,2011:39.
[23]张巍,郭晓霏.共享税分享比例对区域经济均衡发展的影响[J].税务研究,2014,(11):50.
[24]叶姗.增值税收入划分规则何以再造[J].法学评论,2015,(1):114.
[25]Spahn,Paul Bernd.Intergovernmental Transfers in Switzerland and Germany,in Ehtisham Ahmad(ed.)Financing Decentralized Expenditures[M].Cheltenham:Edward Elgar,1997:139.
[26]王玮.共享税模式下的政府间财力配置——基于中、德的比较分析[J].财贸研究,2015,(4):3.
[27]李长安.消费税改革有助于增强地方财力[N].深圳特区报,2016-06-21(A02).
[28]王晓洁,张献国.共享税体制的国际比较及启示[J].涉外税务,2008,(12):40.
[29]吕冰洋,聂辉华.弹性分成:分税制的契约与影响[J].经济理论与经济管理,2014,(7):43.
(1)2016年1月1日起,证券交易印花税由现行按中央97%、地方3%比例分享全部调整为中央收入。参见《国务院关于调整证券交易印花税中央与地方分享比例的通知》(国发明电[2015]3号)。
(2)营业税在2016年5月1日全部改为增值税之前,也是一种共享税:铁道部门、各银行总行、各保险公司集中缴纳的营业税归中央,其余营业税归地方。
(3)《2015年财政收支情况》,参见http://gks.mof.gov.cn/zhengfuxinxi/tongjishuju/201601/t20160129_1661457.html,最后访问时间:2016年12月3日。
[2][日]北野弘久.税法学原论[M].陈刚,等,译,北京:中国检察出版社,2000:22.
[3]张守文.论“共享型分税制”及其法律改进[J].税务研究,2014,(1):59.
[4]张成松.共享税减免条件下的地方财政赋权[J].重庆社会科学,2016,(5):26-33.
[5]谢贞发,范子英.中国式分税制、中央税收征管权集中与税收竞争[J].经济研究,2015,(4):92-104.
[6]王玮.我国政府间税收收入划分模式的选择——以共享税为主还是完全划分税种[J].财贸经济,2011,(7):19-23.
[7]傅纳红.从共享税合作谈税务征管机构重组[J].财税法论丛,2009,(10):54.
[8]刘佐.我国的税收立法、税种设置和税收收入划分[J].中国财政,2008,(4):61.
[9]胡巍.税权分置模式的国际比较及其借鉴[J].中州学刊,2007,(5):65.
[10]朱丘祥.分税与宪政——中央与地方财政分权的价值与逻辑[M].北京:知识产权出版社,2008:189-196.
[11]薄庆玖.地方政府与自治[M].台北:五南图书出版公司,2002:114.
[12]封丽霞.中央与地方立法权限的划分标准:“重要程度”还是“影响范围”[J].法制与社会发展,2008,(5):37-48.
[13]陈治.我国实施民生财政的法律保障机制研究[M].北京:法律出版社,2014:102.
[14]叶金育.税收优惠统一立法的证成与展开——以税收优惠生成模式为分析起点[J].江西财经大学学报,2016,(2):119.
[15]刘寒波.政府间税权划分:内涵、标准与建议[J].求索,2006,(10):66.
[16]徐全红.我国地方税体系构建中的资源税定位与改革[J].河南师范大学学报(哲学社会科学版),2017,(3):63-68.
[17]于佳曦,朱为群.我国税收制度现代化标准探析[J].税务研究,2015,(9):72.
[18][美]B.盖伊·彼得斯.税收政治学:一种比较的视角[M].郭为桂,黄宁莺,译.南京:江苏人民出版社,2008:51-59.
[19]李华,孙祖东.基于政府行为策略的共享税模式选择分析[J].当代财经,2014,(8):28.
[20]薛凤珍.新一轮税制改革视角下中央与地方政府税收收入划分的思考[J].税务与经济,2014,(4):69-73.
[21]杨德勇.共享税范围规模越来越大应作央地税收划分主力[N].经济参考报,2016-11-14.
[22]崔运政.财政分权与完善地方财政体制研究[D].北京:财政部财政科学研究所,2011:39.
[23]张巍,郭晓霏.共享税分享比例对区域经济均衡发展的影响[J].税务研究,2014,(11):50.
[24]叶姗.增值税收入划分规则何以再造[J].法学评论,2015,(1):114.
[25]Spahn,Paul Bernd.Intergovernmental Transfers in Switzerland and Germany,in Ehtisham Ahmad(ed.)Financing Decentralized Expenditures[M].Cheltenham:Edward Elgar,1997:139.
[26]王玮.共享税模式下的政府间财力配置——基于中、德的比较分析[J].财贸研究,2015,(4):3.
[27]李长安.消费税改革有助于增强地方财力[N].深圳特区报,2016-06-21(A02).
[28]王晓洁,张献国.共享税体制的国际比较及启示[J].涉外税务,2008,(12):40.
[29]吕冰洋,聂辉华.弹性分成:分税制的契约与影响[J].经济理论与经济管理,2014,(7):43.
(1)2016年1月1日起,证券交易印花税由现行按中央97%、地方3%比例分享全部调整为中央收入。参见《国务院关于调整证券交易印花税中央与地方分享比例的通知》(国发明电[2015]3号)。
(2)营业税在2016年5月1日全部改为增值税之前,也是一种共享税:铁道部门、各银行总行、各保险公司集中缴纳的营业税归中央,其余营业税归地方。
(3)《2015年财政收支情况》,参见http://gks.mof.gov.cn/zhengfuxinxi/tongjishuju/201601/t20160129_1661457.html,最后访问时间:2016年12月3日。