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1994年的分税制财政体制改革以及以后的税制调整,逐步形成了我国现行的地方税体系框架。在现行的地方税体系运行过程中存在一些问题需要进行完善。党的十七届二中全会提出了第三轮地方税收体制改革的政策目标:建立财力与事权相匹配的体制,增强基层政府提供公共服务与公共产品的能力,加大公共服务领域的支出。这势必影响地方税收体制从而影响到地方税收体系的重大变化。
The tax-sharing system reform in 1994 and the subsequent tax system adjustment gradually formed the framework of the current local tax system in our country. In the current operation of the local tax system there are some problems that need to be perfected. The Second Plenary Session of the 17th CPC Central Committee put forward the policy objective of the third round of local tax reform: establishing a system of matching financial resources with power, strengthening the grass-roots government’s ability to provide public services and public goods, and increasing spending on public services. This will inevitably affect the local tax system thus affecting the major changes in the local tax system.