关于解决我国区域税收转移问题的宏观思考

我国财政体制改革是沿着财政分权思路不断向纵深推进的.随着地方政府逐渐成为具有相对独立利益的利益主体,地区之间的税收转移问题日益突出.文章分析了税收转移的四种方式,提出了解决税收转移问题的思路,即对于清晰、可识别的地区税收转移应通过相关利益方的平等协商予以解决,对不清晰且难以识别但却客观存在的税收转移应通过财政纵向转移予以解决.

Macro-Analysis on the Issue of Local Revenue Transfer in China

Chinese fiscal system reform has been advancing gradually under the idea of fiscal decentralization.As the local government becomes more and more independent as an interest unit,the problems of revenue transfer across regions become increasingly apparent.This paper analyzes the four types of revenue transfer and proposes the corresponding solutions.As for the clear and easily recognizable local revenue transfer,we should solve them though negotiation on an equal basis among stake holders.As for the vague an...