摘要
在分析我国地方税制沿革和现状的基础上,指出现行地方税在税收管理权、税制结构方面存在的问题,并提出相应的完善措施,以构建完善的地方税体系,增强地方财政的自给力,实现地方政府事权与财权的统一,保证地方政府行使职能的需要,发挥税收的调节作用,促进地方经济的发展。
Based on the analysis of the local tax development and its current situation in China, this paper points out the problems in the authority of tax administration and the structure of tax system, and proposes some measures to construct the perfect local tax system, in order to strengthen the self-supporting of the local finance, realize the unification of the affair power and finance power the of local government, guarantee the local government to fulfill its functions, exert the function of the tax, and promote the development of the local economic.
出处
《西安邮电学院学报》
2009年第4期81-84,共4页
Journal of Xi'an Institute of Posts and Telecommunications
关键词
地方税
税收管理权
主体税
local tax
the authority of tax administration
principal tax
