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一、现行地方税种与税权的有关问题按照分税制财政管理体制改革的框架,及时确定地方税收管理权限,使地方政府的财权和事权相匹配,达到基本满足地方政府执行公共事务、进行资源配置、维护地方政府有效运转的需要,是深化分税制改革的客观需要。由于我国至今对地方税的定义没有权威性的认定,地方税改革因缺乏理论支撑没有明确的方向和目标,
I. Issues Concerning the Current Local Taxes and Tax Rights According to the framework of the tax-sharing reform of the financial management system, local tax administration authorities are determined in a timely manner to match the financial rights and powers of the local governments so as to basically meet the requirements of local governments in implementing public affairs, allocating resources, The need to safeguard the effective operation of local government is an objective need to deepen the reform of the tax-sharing system. Due to the fact that the definition of local tax in our country has not been established by authoritativeness, the local tax reform has no definite direction and goal due to the lack of theoretical support.