中国地方税制改革：国际经验比较与目标模式选择

按照“事权与财力相匹配”原则进行的地方税制改革，必须解决好中央与地方的集权分权程度、地方税制构成这两个核心问题。围绕这两个问题，文章通过对美、日、英等国地方税制进行分析，并结合中国现实认为，从长期来看，中国应选择分权模式，以解决地域广阔所带来的问题。但短期内，在面临人口流动壁垒、城乡二元结构、民众对地方政府缺乏监督等情况下，分权模式弊大于利。因此，要加强中央政府在收入方面的权力，而在支出方面应予分权。

Local Taxation Reformation in China: Comparison on International Experiences and Choice of Mode

According to the principle of Right and Finance Match, in the local taxation reformation, the decentralization between central and local and the structure of local taxation system are the two most important key issues. By analyzing the local taxation system in Japan, US and Britain, it is concluded that in the long run, China should choose the mode of decentralization in order to fix the problems caused by the wide range. But in short time, facing the problems of population movement, urban-rural dual struct...