摘要
中国现行税种在政府间配置的不科学、不规范 ,不但影响了税种职能的充分发挥 ,而且成为分税制财政体制和地方财政体制进一步改革的“瓶颈”,改革现行税种划分方法势在必行。分析了现行政府间税种配置存在的问题 ,从理论及国际经验出发 ,提出了中国政府税种配置的政策建议。
At present, the tax categories allocation between governments is unscientific and nonstandard. This not only affects the function of categories but also discourages more reform of finance system of tax assignment and the finance system of regional.So it is essential to reform today's tax categories allocation. The main problems on the tax categories allocation between governments are analyzed. According to the theory and international experience, it put forward the policy suggestions for tax categories allocation in our government.
出处
《长安大学学报（社会科学版）》
2002年第3期38-40,共3页
Journal of Chang'an University(Social Science Edition)
关键词
政府
税种配置
税种划分
中央税
地方税
分税制
财政体制
tax categories allocation
tax categories division
central taxes
local taxes
system of tax assignment
