| 财政级次与优化政府间税种配置 |
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| 引用本文： | 周琛影,田发.财政级次与优化政府间税种配置[J].经济经纬,2007(1):133-136. |
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| 作者姓名： | 周琛影 田发 |
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| 作者单位： | 1. 东华大学,旭日工商管理学院,上海,200051
2. 中国社会科学院,财政与贸易经济研究所,北京,100086 |
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| 摘 要： | 我国过多的财政级次与彻底分税制之间存在不相容性,难以在各级政府间合理配置税种,因而需要简化财政体制级次.本文结合政府层级变化趋势,提出推出两项行政体制变革,将政府层级从五级精简为三级,使得政府层级与财政级次对应,并以中央、省、市(县)这三级政府财政为架构,来优化各级政府间税种配置,形成各自的主体税种.
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| 关 键 词： | 分税制 财政级次 税种配置 政府财政 级次 优化 政府间 税种配置 Collocation Optimization Hierarchy 主体税种 架构 中央 对应 精简 体制变革 行政 变化趋势 政府层级 结合 财政体制 简化 |
| 文章编号： | 1006-1096（2007）01-0133-04 |
| 收稿时间： | 2006-11-27 |
| 修稿时间： | 2006年11月27 |
Fiscal Hierarchy and Optimization of Tax Collocation among Governments |
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| ZHOU Chen-ying,TIAN Fa.Fiscal Hierarchy and Optimization of Tax Collocation among Governments[J].Economic Survey,2007(1):133-136. |
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| Authors: | ZHOU Chen-ying TIAN Fa |
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| Institution: | 1. Xuri School of Business Administration; Donghua University; Shanghai 200051, China; 2. Research Institute of Finance and Trading, Chinese Academy of Social Sciences, Beijing 100086, China |
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| Abstract: | The redundant fiscal hierarchies and the complete tax division system in china are incompatible and fail to collocate tax types reasonably among different levels of government,therefore the simplification of the fiscal hierarchy is indispensable. In combination with the variance trend in government hierarchies, this paper suggests two administration system reforms: simplifying the current 5-level government hierarchies into three levels to make government hierarchies homologous with fiscal hierarchies, and using the three levels of governmental finance of central government, provincial government and city(county) government as framework to optimize tax collocation among different levels of government and form their main tax types respectively. |
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| Keywords: | revenue sharing system fiscal hierarchy tax collocation |
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