摘要
党的十八届三中全会对财税体制改革做出"深化财税体制改革,建立现代财政制度"的战略部署,这也意味着,继1994年分税制改革之后,新一轮大规模财税改革呼之欲出。其中,完善地方税体系对于建立现代财政制度、发挥中央和地方两个积极性具有不可替代的积极意义,将在深化税收制度改革中扮演重要角色。本文结合现状和国外经验分析,基于确立地方税主体税种的原则,对完善我国地方税体系、培育地方性主体税种提出建议。
With the launch of a new round of large-scale fiscal and taxation reform, improving the local tax system is not only of great significance to establish a modern financial system and to bring both central and local initiative into play, but also plays an important role in deepening the reform of tax system. This paper reviews the current situation and the foreign experience. Based on the principle of establishing the main taxes of the local tax, the paper gives some suggestions on the improvement of the local tax system and the introduction of the main taxes.
出处
《税务研究》
CSSCI
北大核心
2014年第4期8-13,共6页
关键词
地方税体系
成长性税源
房产税
资源税
Local tax system
Growing tax source
Property tax
Resources tax
