摘要
市场经济中的中央政府与地方政府通常采用分税制财政管理体制处理其集权与分权的关系。为此 ,国家税收体系就应由相对独立的中央税体系和地方税体系共同组成。目前 ,我国地方税体系存在的亟待解决的主要问题是主体税种的选择、地方税体系的构成和地方税权的划分。相应地 ,解决问题的措施是 :从思想上重视地方税体系建设 ,赋予地方政府适度合理的税收权限和科学选择地方税主体税种 ,建立地方税持续的内生增长机制。
The system of sharing taxation by the central and local government is the usual fiscal administrative framework under market economy as an approach to handle the issue of integration and empowerment. A nation's taxation is thus made up of a relatively independent central taxation and diverse local taxation systems. The major problems facing the country's local taxation systems include the adoption of principal taxes, the components of local tax structure, and determination of the jurisdiction. The solutions to these problems may include: focusing attention to the construction of local taxation system, empowering the local governments with appropriate taxation discretions and making scientific classifications in terms of principal taxes just to establish an endogenous mechanism for the growth of local taxation.
出处
《山西财经大学学报》
北大核心
2002年第5期85-88,共4页
Journal of Shanxi University of Finance and Economics
基金
陕西省教育厅 2 0 0 1年度科研计划项目 (0 1JK0 34 )
关键词
地方税
税权
中国
税收征管
分税制
税种
local taxation
system
principal tax
taxation
regulation
