摘要
1994年税制改革并实行分税财政体制后建立起了现行地方税体系。随着我国经济体制改革的深入和经济建设的迅速发展,地方税体系在税权划分、税种设置及税收征管方面存在的问题日益显露。针对这些问题,在总结国外地方税体系建设经验基础上,结合我国的实际情况,提出相应健全措施。
China current local tax system has been set up when the tax system was reformed and fiscal management system on tax was implemented in 1994.The problems on limits of tax powers and tax category setting and tax administration have become increasingly apparent with the deepening of economic reform and the developing of economic construction.The paper attempts to propose correspondingly perfect measures based on international experience and our national situation.
出处
《中南林业科技大学学报（社会科学版）》
2013年第4期58-62,共5页
Journal of Central South University of Forestry & Technology（Social Sciences）
基金
安徽省教育厅人文社科研究项目:"促进公益性捐赠的税收激励政策研究"(编号:SK2012B003)
关键词
地方税体系
财政分权
税权
主体税种
local tax system
fiscal decentralization
tax powers
main tax category
