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我国分别于2002年和2003年对所得税进行了两次改革,将原属于地方财政收入的所得税改为中央地方共享税,并将中央与地方共享的比例从改革之初的5:5调整到2003年的6:4。这次改革在一定程度上集中了中央财权,给地方财政带来了一定的困难,影响了地方经济的发展。本文基于一项调查,分析了所得税改革对长沙市财政的影响,提出了相应的政策建议。
China implemented two reforms on income tax in 2002 and 2003, respectively, changing the income tax originally attributable to local fiscal revenue to the local central government sharing tax and adjusting the share of central and local governments from 5: 5 in the beginning of the reform to 2003 6: 4 of the year. The reform, to a certain extent, centralized the financial power of the Central Government, brought some difficulties to the local finance and affected the development of the local economy. Based on a survey, this article analyzes the impact of income tax reform on the financial affairs of Changsha city and puts forward the corresponding policy recommendations.