关键词: 共享税,分税制,标准再造,体系建构

Abstract: With the deepening of the reform of tax distribution system, a number of taxes have changed from local taxes into shared taxes, which are more prominent in varieties of taxes and tax involved income. However, China is lacking of explicit stipulations concerning the standards of the shared taxes, hence the operation of the shared taxes has a stronger policy and arbitrary nature, which violates the principle of law-based taxation. In order to construct a fiscal and taxation system suitable to the financial rights and expenditure liabilities, it is especially necessary to construct a systematic mechanism of shared tax standard. On the one hand, the shared taxes must stick to such basic standards as standards stipulated by law, clear income attribution, practice of check-and-levy economy and so on, so as to clarify the setting and adjustment permissions for the shared tax standards. On the other hand, based on the existing mode of tax system which takes the shared tax as the principal taxes and defined tax categories as the subsidiary taxes, we can still take the sharing in proportion as the main mode in a short term. However, the future shared taxes should have a standard system which is formed with the additional taxes (tax rate sharing) as the principal mode, and supplemented by the tax base sharing and proportional sharing. Only in this way, can we realize the interaction between the combined application of the shared taxes standards and the tax system, further promote the practice of the tax distribution system, deepen the standardized financial relationship between the central government and the local governments, so as to achieve the rule of the regulations of the shared taxes.

Key words: shared tax; system of tax distribution; reconstruction of standards; systematism construction