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实行分税制和新税制以后,地方税的外延和内涵已发生了显著的变化,除消费税、增值税及中央企业所得税属中央税和共享税外,其他包括营业税、资源税、地方企业所得税、个人所得税、城建税、投资方向调节税、土地使用税、印花税、屠宰税等均属地方税,整个地方税的收入规模显著扩大,地方税已成为地方财政收入的重要来源。但是,我们也不能不看到地方税存在的亟待解决的问题。
After the introduction of the tax sharing system and the new tax system, the delineation and connotation of local taxes have undergone significant changes. Except for the consumption tax, value added tax and central enterprise income tax, which are the central tax and shared tax, other taxes including business tax, resource tax, local enterprise income tax, personal income tax, Urban construction tax, investment tax adjustment, land use tax, stamp duty, slaughtering tax are local taxes, the scale of income of the entire local tax significantly expanded, the local tax has become an important source of local financial revenue. However, we can not but see the urgent problems of local taxes.