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分税制改革以来,中国地方税体系①建设相对滞后,虽经过十余年的运行,但地方税源结构基本未变,地方财政自给率相对较低,不利于地方自身的改革与发展。本文着重利用面板数据,通过计量模型分析分区域地方税主体税种的税源结构,并在此基础上探讨分区域地方税的变动趋势,提出改革建议。
Since the reform of the tax-sharing system, the construction of the local tax system in China has lagged behind. Although it has been operating for more than ten years, the local tax source structure has remained basically unchanged and the self-sufficiency rate of local governments has been relatively low, which is not conducive to local reforms and development. This paper focuses on the use of panel data, through the econometric model analysis of the tax source structure of the sub-regional local taxes, and on this basis to explore sub-regional changes in the local tax trends, the proposed reform.