论文部分内容阅读
我国现行的地方税制是1994年实行分税制财政体制时建立的。分税制改革初步理顺了中央与地方的财政分配关系。但实践证明,我国的地方税制还存在诸多问题,影响了地方经济的有效运行,亟需深化改革,尽快加以完善。现行地方税制存在的主要问题(一)税权划分不够合理,地方缺乏必要的税收立法权。目前属于地方的税收立法权很有限,主要有:屠宰税和筵席税继续征收或停征权;城镇土地使用税、车船使用税、房产税、城市维护建设税等地方税实施细则的制定权和解释权;在规定税率幅度内具体适用税率的确定权等。其余所有地方税税种的立
The current local tax system in our country was established when the tax-sharing system was implemented in 1994. The tax-sharing reform preliminarily straightened out the fiscal distribution between the central and local governments. However, practice shows that there are still many problems in the local tax system in our country, affecting the effective operation of the local economy and deepening the reform urgently and improving it as soon as possible. The main problems existing in the current local tax system (a) the division of tax rights is not reasonable enough, the local lack of tax legislative power. At present, the local tax legislative power is very limited, mainly including: slaughter tax and banquet tax continue to levy or stop right; urban land use tax, travel tax, property tax, urban construction and maintenance tax and other local tax rules and regulations, The right to determine the tax rate within the specified scope of the right to determine the right and so on. All the rest of the local tax types of legislation