摘要
地方税是地方治理的制度重心与核心工具,健全地方税体系可实现地方政府税收权力和义务、纳税人税收权利与义务的双统一。民族地区地方税体系在分税制改革及其后调整刻画出的“集中税权、统一税制”轨迹中演变,并对地方治理产生深刻影响。民族地区地方有效治理的“本道”在于健全地方税体系,实现由转移支付依赖型向地方税依赖型的转变。健全地方税体系,以系统性、整体性和协同性为原则;充实地方税权,奠定有效治理的税收权力基础;完善地方税制,提供有效治理的财力保障。
Local tax is the institutional focus and core tool of local governance.Improving the local tax system can realize the dual unity of local government’s tax power and obligation and taxpayer’s tax right and obligation.The local tax system in ethnic minority areas has evolved from“centralized tax power and unified tax system”toward the tax sharing system reform and post-reform adjustments,and has a profound impact on local governance.The fundamental way of effective local governance in ethnic minority areas is to improve the local tax system and realize the transformation from heavy transfer payment dependence to local tax dependence.Improve the local tax system in ethnic minority areas based on the principles of systematization,integrity,and synergy,enrich the local tax power,and lay the foundation of tax power for effective governance in ethnic minority areas will improve the local tax system and provide financial guarantee for effective governance in ethnic minority areas.
作者
王玉玲
胡瑞华
WANG Yu-lin;HU Rui-hua
出处
《中南民族大学学报（人文社会科学版）》
CSSCI
北大核心
2022年第3期150-157,187,共9页
Journal of South-Central Minzu University (Humanities and Social Sciences)
基金
国家社会科学基金项目“民族自治地方资源税扩围的制度设计与影响评价”(17BMZ135)。
关键词
民族地区
地方治理
地方税体系
ethnic minority areas
local governance
the local tax system
