地方税体系现存问题剖析与改革方向探索（Analysis of existing problems of local tax system and exploration of reform direction）.doc

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2017-09-03 发布于河南
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地方税体系现存问题剖析与改革方向探索（Analysis of existing problems of local tax system and exploration of reform direction）.doc

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地方税体系现存问题剖析与改革方向探索（Analysis of existing problems of local tax system and exploration of reform direction）

地方税体系现存问题剖析与改革方向探索（Analysis of existing problems of local tax system and exploration of reform direction） Analysis of existing problems of local tax system and exploration of reform direction Analysis of existing problems and reform direction of local tax system 2008-12-20 15:11:07 Abstract: the reform of the tax sharing system in 1994 reversed the two proportion of the low negative phenomenon, the central governments financial resources have been guaranteed, the macro-control efforts have improved. The local tax system has also been strengthened. However, in the operation process of the new system, the local tax system still appears unsatisfactory, the problems and reasons of the local tax system in operation are analyzed and accordingly to explore the direction of reform. Key words: tax sharing system; local tax system; problem analysis; reform direction In 1994 the tax system as the center of the reform of the financial system, to establish public finance as the goal, to the 14th Party Congress proposed the establishment of the socialist market economy, reform to reverse the unfavorable situation of fiscal revenue to GDP and the central fiscal revenue in the national fiscal revenue of the two low proportion of troubled Chinese fiscal years, the central macro-control ability because of income increase has been further strengthened, the construction of the local tax system also plays a significant role in strengthening the local tax collection and management, increase local tax revenue, the establishment of the local tax system, to support local economic development, but still there are some problems that can not be ignored, this paper focuses on the problem and the reasons are analyzed, and the direction of reform for the future of the local tax system to make corresponding exploration. I. The division of powers and financial rights is not clear enough. The theory of public finance is an important component of the theory of market economy, and it develops with the