共享税体制的国际比较及启示^（*）

内容摘要：

共享税体制的核心是共享税的分享方式。国际上多数分权国家倾向于把地方附加税作为共享税的主要体制模式，较好地解决了政府间税收划分的难题。借鉴国际经验，本文认为，地方附加税体制应作为我国共享税体制建设的主要方向，而注重地方政府税权的控制与协调则是我国实施附加税体制的关键。

关键词：共享税　附加税　税权

abstract:the essence of revenue-sharing system is the way of sharing.globally most of the decentralized countries tend to group local additional tax under the shared taxes,which can well resolve the issue concerning governmental division of taxing powers.drawing on foreign experiences as reference,this paper argues that the main orientation of constructing revenue-sharing system is to establish local additional tax,and the key of which is to control and coordinate taxing powers of local governments.

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