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本文以党的十八届三中全会提出的“培育地方主体税种,完善地方税体系,在保持现有中央和地方财力格局总体稳定的前提下,合理划分中央和地方收入”为指导,通过总结评价我国立法征管实践,深入对照天津实际,尝试提出了落实税收法定、设置主体税种体系、强化地方税收征管的“三位一体”地方税改革路径,以期为完善地方税体系提供参考。
In this paper, the Third Plenary Session of the 18th CPC Central Committee proposed that “cultivate local tax categories, improve the local tax system, while maintaining the overall stability of the existing central and local financial conditions under the premise of a reasonable division of central and local revenue ” as a guide, through This article summarizes and evaluates the practice of legislation collection and administration in our country and deeply analyzes the reality of Tianjin. It tries to put forward the “Trinity ” local tax reform path of implementing the taxation statutory system, setting the main taxation system and strengthening the local tax collection and administration so as to provide a reference for perfecting the local tax system.