美国税权划分制度评析与借鉴

美国的联邦、州和地方三级政府各自拥有属于本级的税权,并在同级政府层面上表现为税收立法权、执法权和司法权三者之间的划分与制衡。本文通过分析美国税权划分的主要特点,对我国税权划分改革提出了若干建议:确定税权划分的法定主义原则、税收立法权划分的指导思想、赋予地方适度税权的具体设想、明确划分中央与地方税收执法权限、建立解决地区间税权争议的协调机制、通过一些制度设计完善税收司法权的行使。

A Review on Tax Sharing System in the United States and Its Implications for China

This article analyzes main features about tax sharing system in the United States,that is,different levels of government have their own tax power and at the same level of each government tax power is shared and balanced by the separation of legislative power,executive power and judicial power.The lessons we should draw from practices in the United States are as followings:defining legalism as the principle of tax sharing system,bestowing appropriate tax power to local governments making a clear division of tax executive power between central and local governments establishing a coordi- nating mechanism to settle tax disputes among different areas and perfecting systems to facilitate the use of tax judicial power.