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地方税制是地方政府与中央政府财政分配关系的具体体现。目前,国际上通行的地方税制主要有三种模式:一是以美国、加拿大、德国为代表的分权式地方税制;二是以法国、英国、韩国等为代表的中央集权式地方税制;三是以日本、澳大利亚等为代表的分权与集权相结合的地方税制。针对这三种模式,本文选择了美国、法国和日本三个国家,就其地方税制的概况及特点进行比较分析,以期对完善我国地方税制有所裨益。
The local tax system is a concrete manifestation of the financial distribution between the local government and the central government. At present, there are mainly three modes for the local tax system prevailing in the world: the decentralized local taxation system represented by the United States, Canada and Germany; the centralized taxation system represented by France, the United Kingdom and South Korea; thirdly, The local taxation system combining decentralization and centralization of power represented by Japan, Australia and others. In view of these three modes, this article chooses the United States, France and Japan to make a comparative analysis of the general situation and characteristics of their local tax systems in the hope of improving the local tax system in our country.