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| Constructing China’s Tax Assignment System according to Requirement of Modern State Governance |
| School of Public Finance and Taxation， Dongbei University of Finance and Economics， Dalian 116025 |
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Abstract As an essential component of intergovernmental public finance system， tax assignment restricts the function of subnational government in public service provision and social administration， and influences the improvement of national governance system and capacity. The examination of tax assignment in traditional theory based on economics analysis ignores participating pluralism of modern state governance， which cannot reflect its own value and guidance role in China's practice of intergovernmental tax assignment. From perspective of state governance， the current tax assignment pattern overlooks the interest of subnational governments， which leads to the expansion of nontax revenue and debt， impedes the efficiency of fiscal funds allocation and accountability of subnational governments， and hampers adjustment of transfer payment structure. The reform orientation of China's tax assignment should be defining the function of subnational tax and transfer payment， matching governments' tax revenue with their expenditure responsibilities， substituting tax rate sharing arrangements for revenue sharing system， improving the stability and predictability of subnational government revenue， ensuring the responsibility of subnational governments and the efficiency of fiscal funds allocation， enhancing social responsibility consciousness and tax compliance level of jurisdictional residents， and reinforcing the transparency， accountability and effectiveness of state governance.
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