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当《深化国税、地税征管体制改革方案》(以下简称《方案》)出台后,各方都在呼吁,地方税改革已经到了非常紧迫的时候。何为地方税,《财政百科全书》将其定义为:“地方税,中央税的对称,属于地方财政固定收入的税收,一般是将税源分散、收入零星,又与地方经济联系密切的税种划为地方税。”一些学者也对其有不同的定义。但概括起来,地方税的定义离不开三个因素——收入归属权、征收管理
After the promulgation of the “Plan for Deepening the Reform of the State Taxation and Local Tax Collection and Management System” (hereinafter referred to as the “Plan”), all parties are calling for the local tax reform to come to a very tight time. What is the local tax, the “Encyclopedia of Finance” defines it as: “Local taxes, the symmetry of the central tax, the tax revenue belonging to the fixed income of the local government, the tax sources are generally scattered, income sporadic, but also with the local economy is closely linked to the classification of taxes Local taxes. ”Some scholars also have different definitions of them. But summed up, the definition of local tax can not be separated from three factors - the ownership of income, collection management