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二、完善地方税收体系的基本思路 建立适应市场经济要求的地方税收体系,有赖于实行彻底的分税制财政体制。但就目前情况看,在我国实行这一目标的条件尚不成熟,还有许多制约因素短期内难以解决。鉴于此,我认为近期内完善地方税收体系的基本思路应是:按照社会主义市场经济发展的客观要求科学划分税权、优化税制结构、合理确定地方税收规模,加大地方税制改革力度,逐步构建一个税种适量、结构合理、征管高效、调控力强的地方税收体系。
Second, the basic idea of perfecting the local tax system To establish a local tax system that meets the requirements of a market economy depends on the implementation of a thorough fiscal tax system. However, as far as the current situation is concerned, the conditions for implementing this goal in our country are not yet ripe. There are still many constraints that are hard to be solved in the short term. In view of this, I think the basic idea of perfecting the local taxation system in the near future should be: According to the objective requirements for the development of the socialist market economy, we should scientifically divide the tax rights, optimize the tax structure, rationally determine the scale of local taxes, intensify the reform of the local taxation system and gradually build A proper amount of tax, reasonable structure, efficient collection and management, and strong local tax system.