努力构建与国际逐渐接轨又符合中国国情的地方税收体系

• 作 者: 揭晔
• 出 处: 经济研究参考
• 发表日期: 2008年66期
• 关键词: 税收体系 地方税 主体税种 税权划分 地区发展差距 税分 税制改革 地税 国税 税收管理权限

一是要科学合理划分中央与地方的税权。关于税权划分,当今世界有分权型、集权型、分权与集权结合型三种模式,其代表国家分别是美国、法国和日本。考虑到我国的地区发展差距较大,建议借鉴分权与集权结合型模式来合理划分中央与地方的税权。要按照“中央立法为主,地方(省级人大)

First, we must scientifically and rationally divide the tax rights of the central and local governments. With regard to tax demarcation, there are three modes of decentralization, centralization, decentralization and centralization in today’s world. The representative countries are the United States, France and Japan respectively. Taking into account the large gap between the development of our region, it is recommended to use the combination of decentralization and centralization of power to rationalize the tax rights of the central and local governments. In accordance with the "central legislation, local (provincial people’s Congress)