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地方税是地方政府获得财政收入的重要手段,是地方政府提供公共服务的重要资金来源。1994年分税制改革的成果是值得肯定的,但其地方税体系仍存在许多问题和不足。因此,应完善现有地方税体系,构建一个税权明确、税种适宜、结构合理、制度严密、征管高效,而且适合我国国情的地方税体系,以更好地促进地方经济的发展。
Local tax is an important means for local governments to obtain financial revenue and is an important source of funds for local governments to provide public services. The outcome of the tax-sharing reform in 1994 is worthy of recognition, but there are still many problems and deficiencies in the local tax system. Therefore, the existing local tax system should be perfected to build a local tax system with clear tax rights, appropriate tax types, reasonable structure, strict system, efficient collection and management, and suitable for China’s national conditions so as to better promote the development of local economy.