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分税制是市场经济国家普遍实行的财政体制,其主要内容是:按照中央与地方政府的事权划分,确定各级财政的支出范围,按税种划分各级财政的收入范围,将税种划分为中央税、地方税和中央与地方共享税,并相应建立中央税收和地方税收管理体系,分设中央和地方两套税收征管系统,实行分别征收,分别管理。并以基期年为基数,实行税收返还。
The tax distribution system is a financial system generally practiced in market economy countries. Its main contents are: dividing the fiscal expenditures of all levels according to the powers of the central and local governments, dividing the scope of revenue of all levels of government by tax type, classifying tax categories into central taxes, Local taxes and taxes shared by the central and local governments, and set up a central and local tax administration system accordingly. The two sets of tax collection and administration systems at the central and local levels are divided into two categories: collection and management respectively. And based on the base year, the implementation of tax returns.