摘要
地方税体系是分税制财政管理体制的重要组成部分 ,是我国目前在理论和实践中尚未解决好的问题。提出了完善地方税体系应坚持的原则 ;在原则指导下 ,借鉴国外的经验 ,合理划分中央和地方税收管理权限 ;科学界定税种归属 ;优化地方税制结构 ,完善地方税体系。
Improving local tax system is an importantcomponent of tax- splitting fiscal management system ,which is an unresolved problem theoretically and practically in our country.This paper gives principles of im proving local tax system. U nder the guiding of the principles,this paper borrows the methods abroad and allocate the tax management right reasonably between the central governm ent and local governm ent.This paper also allocate tax revenue scientifically and optim ize the structure of local tax system and improve the local tax system .
出处
《经济问题》
CSSCI
北大核心
2002年第1期18-21,共4页
On Economic Problems
关键词
地方税
税权划分
税种归属
地方税制结构
税收
中国
local tax
tax right allocation
tax revenue allocation
structure of local tax system
