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中央与地方税权划分是财税管理体制的重要组成部分,也是完善税制体系、规范税收政策管理的重要内容。日前,在财政部税政司主办的中央与地方税权划分研讨会上,来自17个省、市财政厅(局)和相关科研机构、大专院校的专家、学者围绕税权划分问题进行了深入的探讨和交流。现将主要观点综述如下:税权划分的基本内涵及主要类型与会代表普遍认为,税权既涉及
Taxation between the central and local governments is an important part of the fiscal and taxation management system, as well as an important part of perfecting the taxation system and standardizing the management of taxation policies. Recently, experts and scholars from 17 provincial and municipal finance departments (bureaus), relevant scientific research institutes and tertiary institutions and colleges and universities conducted an in-depth study on the division of taxation rights at a seminar on the division of central and local government tax rights sponsored by the Department of Taxation of the Ministry of Finance. Discuss and exchange. Now the main points are summarized as follows: The basic connotation of tax rights and the main types of delegates Delegates generally agree that tax rights are both involved