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从1994年元月1日起我国正式实施“分税制”财政体制。地方税作为地方财政收入的主要来源和地方经济发展的调控手段之一,只有充分发挥其职能作用,才能在促进地方的商品流通市场健康发展中体现经济杠杆的效能。为达到“分税制”财政体制改革的基本要求,必须在建立健全地方税体系的同时大力加强地方税的法制建设。本文拟就如何规范地方税的法制建设问题谈几点看法。
From January 1, 1994, China formally implemented the “tax-distribution system” financial system. Local tax, as one of the main sources of local fiscal revenue and one of the means of regulating local economic development, can only reflect the effectiveness of economic levers in promoting the healthy development of local commodity circulation markets by giving full play to its functions. In order to meet the basic requirements of the “tax-sharing” fiscal system reform, we must vigorously strengthen the legal system of local taxes while establishing and perfecting the local tax system. This article intends to talk about how to standardize the legal system of local tax construction.