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一、问题的提示 认真考察并分析近几年地方税收入的规模、结构状况及其发展态势,可以发现地方税体系建设面临着以下几个主要问题。 1.主体税种不突出。 从近几年地方财政收入的趋势来看,1994年至1999年地方本级财政收入年平均递增率为19.3％,高于同期全国财政收入年平均17％的递增率。从收入结构来看,地方财政收入主要来自税收,而地方本级税收收入主要来
First, the problem promptly Examined and analyzed the scale of the local tax revenue in recent years, the status of the structure and its development trend, we can find the construction of the local tax system is facing the following major issues. 1. The main taxes are not prominent. According to the trend of local revenue in recent years, the average annual increase rate of local fiscal revenue from 1994 to 1999 was 19.3%, which is higher than the annual average increase rate of 17% of national revenue in the same period. From the income structure, the local financial revenue mainly from tax revenue, while the main local tax revenue