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一、概念什么是地方税?地方税是指按照财政管理体制的规定,隶属于地方财政收入的诸税种的总称。在分级财政的条件下,各级财政都应依法组织属于自己的收入,中央税的税收立法权和管理权集中在中央,税收收入归中央支配;地方税的收入归地方支配,地方税的立法权原则上集中中央,也可分税种下放给地方一部分或全部,征管权归地方。一般地说,立法权不是判定是否是地方税的最终标准。有中央统一立法的地方税,也有由地方独立立法的地方税,这与各国的国情相关。
First, the concept What is the local tax? Local tax is in accordance with the provisions of the financial management system, under the local fiscal revenue belonging to the general term for various taxes. Under the condition of graded finance, all levels of finance should organize their own revenues in accordance with the law. The tax legislative power and the administrative power of the central tax are concentrated in the central government and the revenue from the central government governs the central government. The revenue from the local tax is governed by the local government and the principle of the legislative power of the local tax Concentrate on the central government may also be tax-decentralized to some or all of the places, collection and management authority. In general, the legislative power is not the ultimate criterion for determining whether local taxes are local taxes. Local taxes that have central unified legislation and local taxes that are independently legislated by the localities are relevant to the national conditions of various countries.