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所得税收入分享改革是继1994年分税制改革后又一次重大的税收收入分配体制改革,它引起了中央和地方之间利益格局的重大调整与分割。现就如何把所得税收入分享改革进一步引向深入,确保改革既定目标的实现提出几点建议。 一、强化所得税征收入库管理,确保所得税收入分享政策落实到位。各级地方政府要从适应入世形势和推进依法治国的战略高
Income tax revenue sharing reform is another important tax revenue distribution system reform following the tax-sharing reform in 1994, which has led to a major adjustment and division of the interest pattern between the central government and local governments. Now on how to income tax revenue-sharing reform further in-depth, to ensure the realization of the goals of the reform put forward some suggestions. First, strengthen the income tax collection and storage management to ensure income tax revenue sharing policy in place. Local governments at all levels should have a high strategy of adapting themselves to the situation of accession to the WTO and promoting the principle of governing the country according to law