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一、国外分税制概况 分税制是国家税收制度的一个重要组成部分。在经济生活国际化日益发展、政治活动范围不断扩展、社会公共支付规模迅速扩大的今天,分税制的研究与实施显得更加重要。 研究分税制可以从两个侧面着手:一是在税收工作的责任与程序上,二是在税收收入的政府归属级次上,研究一个国家的中央和地方政府之间的税收分权体制。 从世界上几个有代表性的国家分税制的比较中可见,国家征税权的划分可
First, the overview of foreign tax system Tax system is an important part of the national tax system. Today, as the internationalization of economic life develops day by day, the scope of political activities is expanding and the scale of social public payment is rapidly expanding, the study and implementation of the tax-sharing system becomes even more important. Research on the tax-sharing system can proceed from two sides: First, in the responsibility and procedure of taxation work; secondly, it studies the tax decentralization system of the central and local governments in a country on the level of government ownership of tax revenue. As can be seen from the comparison of the tax-sharing systems of several representative countries in the world, the division of state taxation rights may be