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1994年以来我国实施的分税制财政管理体制促进了中央和地方两个独立完整的税收体系的构筑和建立,使地方税收逐步成为地方财政收入的主要来源,同时也向各级地税部门提出了建设地方税源体系的紧迫课题.机构分设后,信阳地区地方税务局紧紧围绕地方税源建设的新形势、新任务,抓住机遇,乘势而上,在服务地方政府、发展地方经济、促进经济税收协调增长、推进地方税源体系建设步伐等方面作了一些积极有益的探索.一、对分税制体制下我区地方税源结构现状的简要透视
Since 1994, the tax-sharing fiscal management system implemented in our country has promoted the establishment and establishment of two independent and complete tax systems at the central and local levels so that the local tax revenue gradually becomes the main source of local revenue and at the same time, After the establishment of separate agencies, Xinyang local taxation bureau closely around the new situation and new tasks of local tax sources, seize the opportunity and take advantage of the situation, in the service of local governments, the development of local economy and promote economic and taxation coordinated growth , And promote the pace of construction of local tax source system and made some positive and beneficial exploration.First, a brief perspective on the current status of local tax source structure under the tax-sharing system