摘要
地方税体系中缺少明确的立体税种，使地方税体系不完善的缺点日渐突出。应采取培植手段来完善营业税、地方企业所得税等，使其成为地方的主体税种，逐步建立起以营业税和所得税为主体。
Abstract The imperfection in the local tax system is getting remarkable with the lack of a definite main type of tax. Some measures should be taken to better the business tax and local enterprise income tax .And these two kinds of taxes should be used as the main type of tax in the local tax system,and other kinds of taxes should be used as the assistant ones.
出处
《税务与经济》
CSSCI
北大核心
1998年第1期31-34,共4页
Taxation and Economy
