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公共需要的层次性和受益原则理论决定了分级财政的必要性。从我国分级财政的实践看,1994年建立的地方税收体系已与新时期我国政治、经济、社会进步的新任务不相适应。本文在对我国现行地方税收体系缺失进行实证分析的基础上,提出了构建符合分级财政要求的科学、合理、规范、有效的地方税收体系设想。
The hierarchy of public needs and the theory of beneficiary principle determine the necessity of grading finance. Judging from the practice of grading finance in our country, the local taxation system established in 1994 has been incompatible with the new mission of political, economic and social progress in our country in the new period. Based on the empirical analysis of the current lack of local taxation system in our country, this paper proposes a scientific, rational, standardized and effective local taxation system that meets the requirements of graduated finance.