合作管理视角下的税收征管权限划分研究

为了进一步提高政府的效率和效能，适度分权的合作管理已成为各国政府改革的主要方向。本文将合作管理理论引入我国税务管理改革之中，提出基于“受益性、经济合理性、法定性、课税权与政府职能相结合、注重税基属性”等原则的中国税收征管权限改革建议：加快税收征管体制立法进程；规范国、地税的税收征管范围；梳理归并地方公共财政非税收入的征管权，推行部分税收征管业务和权限的私人化，并健全部门间的协调配合机制。

Research on Tax Collection. Power from the View of Cooperative Management

In order to enhance the government efficiency and effectiveness further,the cooperative management based on moderate decentralization has been the leading government reengineering process. This paper explores the possibilities of introducing tax management on the intergovernmental cooperative bases in China. Followed by the conclusive international experience review, the authors give some guidelines as benefit, economic reasoning, statutory doctrine, matching tax assignment with governmental functions as well as jurisdictional tax base. Some policy suggestions in the context of tax management legislation, central and local definition of tax management including extra-budgetary funds collections, government outsourcing and intergovernmental coordination are also discussed.