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分税制的特点是什么? 分税制是按税种划分中央与地方的税收收入及其管理权限的一种财政管理体制。其类型一种是彻底型分税制。它的特点是只设中央和地方的固定税,不设共享税,而且中央与地方的税收立法、管理以及征收也都完全分开。另一种是适度型分税制。它的主要特点是既设中央与地方的固定税,也设共享税。从我国的基本国情出发,我们适宜采用适度型分税制,将税收划分为中央税、地方税、中央与地方共享税三种。
What is the characteristics of the tax-sharing system? The tax-sharing system is a kind of financial management system that divides the tax revenue of the central and local governments and their management authority according to tax categories. One of its types is a thorough tax-sharing system. It is characterized by a fixed tax only at the central and local levels, no sharing tax, and a complete separation of tax legislation, management and collection at the central and local levels. The other is a modest tax-sharing system. Its main feature is the establishment of both central and local fixed tax, but also set up a shared tax. Starting from China’s basic national conditions, we should adopt a moderate tax-sharing system, which divides tax revenue into three types: central tax, local tax and shared tax between central and local governments.