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区域税源是我国宏观税源结构体系的重要组成部分,而我国可持续发展的宏观税源结构体系还未完全形成。由于区域经济的差异性、投资环境的相对变化、税收优惠政策的不平衡等因素相互作用而导致区域税源流动和竞争存在较多问题。本文认为,立足于区域税源和宏观税源的密切关系,遵从市场经济规律,促进各级政府和税收管理部门加强制度创新和完善税收监管是我国当前税收管理体制改革的重要任务。
Regional tax sources are an important part of China’s macro-tax source structure system, and the macroscopic tax source structure system of our country’s sustainable development has not yet been fully formed. Due to the differences of regional economy, the relative changes of investment environment and the imbalance of preferential tax policies, there are many problems in the flow and competition of tax sources in the region. This article argues that it is an important task for China’s current tax administration system reform to base itself on the close relationship between regional tax sources and macro-tax sources, to follow the law of market economy, and to promote the system innovation and tax supervision at all levels of government and tax administration departments.