摘要
为适应发展社会主义市场经济的要求和建立科学的公共财政体制框架 ,我国应尽快建立完善的地方税体系。本文在分析公共财政体制下建立地方税体系的理论依据和公共财政体制下地方税体系特征的基础上 ,针对我国地方税体系现状和存在的问题 ,提出了改革完善我国地方税体系的建议。
In order to meet the requirements of developing the socialist market economy and set up complete public finance system, we should establish perfect local tax system as soon as possible. This paper analyses the theoretical foundation of setting up the local tax system under the public financial system emphatically and the characteristic of the local tax system, and on the basis of analyzing the current situation of China's present local tax system, puts forward some suggestions of improving and reforming it.
出处
《山东财政学院学报》
2004年第5期27-32,共6页
Journal of Shandong Finance Institute
关键词
地方税体系
税权
公共产品
local tax system
tax power
public goods
