完善我国地方税体系问题研究.pdfVIP

要 在现代市场经济条件下，建立和完善地方税体系是保证地方政府职能充分发 挥的重要前提和条件。1994 年我国实行的 分税制”财政改革，初步建立了我国的 地方税体系的雏形。但随着我国社会主义市场经济体制的进一步完善，其与经济 改革和财政体制建设的不适应性日益 现，其建设已滞后于经济发展的步伐。 本文从地方税的基本理 出发，分析我国地方税的历史沿革以及我国现行地 方税制存在的主要问题，在借鉴国外地方税制的成功经验的基础上，提出了完善 我国现行地方税制的对策建议。 文章结构如下： 第一章 地方税基本理 第二章 我国地方税历史沿革及基本评价 第三章 地方税的国际比较与借鉴 第四章 我国地方税体系的完善 关键词：地方税 分税制 税权 税种 1 Abstract In a modern market economy, the establishment and improvement of the local tax system is to ensure that local government functions into full play an important prerequisite and conditions. In 1994 our countrys tax system of financial reform, China has preliminarily established the system of the embryonic form of local taxes. But with Chinas socialist market economic system, further improve, with its economic reform and financial institution-building has become more and more non-adaptive, and its construction has lagged behind the pace of economic development. In this paper, the basic theory of local taxes, local taxes analyzing the history of our country, as well as the current tax system where the main problems in foreign countries learn from the successful experience of the local tax system on the basis of the proposed areas to improve Chinas current taxation system countermeasures. The article is structured as follows: Local taxes in the first chapter basic theory The second chapter of our history of local taxes and the basic evaluation Chapter III of the local tax International Comparison The fourth chapter of our local tax system to improve Key Words: Local tax System of tax assignment Power of tax Category of tax 2 目 录 引 言···········