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在现代市场经济条件下,推进地方税制建设、完善地方税体系是正确处理中央与地方财政分配关系的重要条件。经过1994年分税制改革,我国已初步奠定了地方税制与地方税体系的基础,向着符合市场经济需要前进了—大步。然而,我国目前的地方税制建设与地方税体系的发达程度、调控力度、税种结构及运行成效等方面,尚未达到市场经济及分级财税管理体制的要求,主要表现在现行地方税税源窄、收入规模小,地方税体系不健全、不到位、主体税种不稳,收费名目繁多、以费挤税现象严重。因此,进一步深化地方税改革和完善地方税体系是走向市场经济的中国税制改革的一个
Under the condition of modern market economy, advancing the construction of local taxation system and perfecting the local tax system are the important conditions for correctly handling the financial distribution between the central and local governments. After the reform of the tax-sharing system in 1994, our country has basically laid the foundation for a local tax system and a local tax system and has taken a big stride towards meeting the needs of the market economy. However, the current development of local tax system and local tax system in our country has not yet reached the requirements of a market economy and a hierarchical fiscal and taxation management system in terms of the degree of regulation, intensity of control, tax structure and operational effectiveness, which are mainly manifested in the narrow scope of current local tax sources, small income, Local tax system is not perfect, not in place, the main tax instability, charges a wide range of items, the phenomenon of fee-paying tax is serious. Therefore, further deepening local tax reform and perfecting local tax system is a reform of China’s tax system toward a market economy