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1994年我国对财税管理体制作出了重大改革,推行了分税制。合理划分了中央与地方的事权、财权,相应建立了中央税收和地方税收体制,分设了国家和地方两套税务机构。分税制的实施,使地方税成为地方财政的重要收入,保证了各级政府财政收入的增长,基本上适应了社会主义市场经济发展要求,标志着我国地方税收体制建设迈出了开天辟地的第一步。然而,分税制的实施离规范化目标仍有较大距离,其理论尚需进一步研究,其实践尚需进一步改进。由于地方税收体系是一种集地方税税种、地方税归属、地方税征管为一体的以地方政府为主体进行运作的税收体系,这在国外发达的分税制国家已成为税收制度的重要组成部分。但我国有地方税而地方税收体系尚不健全,因此,从改革和发展两方面看,完善地方税收体系不仅关系到财政体制改革的顺利进行,而且还关系到地方经济的稳定和健康发展。
In 1994, our country made a major reform of the fiscal and taxation management system and introduced the tax-sharing system. Reasonable division of the central and local powers and financial rights, the corresponding establishment of a central tax and local tax system, the establishment of two sets of tax authorities at the national and local levels. The implementation of the tax-sharing system made local taxes an important source of revenue for local governments and guaranteed the growth of government revenues at all levels of government, basically meeting the requirements of the development of the socialist market economy and marking the first and only step in the development of the local taxation system in our country. However, the implementation of the tax-sharing system is still far from the goal of standardization. The theory needs to be further studied, and its practice needs to be further improved. Because the local tax system is a kind of tax system that takes the local government as the main body and integrates local taxes, local taxes and local tax collection and management, it has become an important part of the tax system in developed foreign tax-paying countries. However, there is a local tax system in our country and the local tax system is not yet perfect. Therefore, improving the local tax system from both reform and development perspectives not only concerns the smooth progress of the fiscal system reform, but also affects the stability and healthy development of the local economy.