外国地方税体系的比较分析（Comparative analysis of foreign local tax system）.docVIP

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外国地方税体系的比较分析（Comparative analysis of foreign local tax system）.doc

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外国地方税体系的比较分析（Comparative analysis of foreign local tax system）

外国地方税体系的比较分析（Comparative analysis of foreign local tax system） Comparative analysis of foreign local tax system Comparative analysis of foreign local tax system 2008-12-20 15:15:34 The local tax system is composed of a variety of local taxes, with a certain income scale, a clear division of tax power, a relatively independent collection of management bodies. Therefore, the local tax system consists of four parts: the local tax, the tax revenue scale, the tax right division and the levy management organization. Although these four factors have different status and influence in the local tax system, they are closely related with each other. They are the four essential elements of a scientific, rational and effective local tax system. This article will proceed from four aspects, compare and analyze the foreign local tax system. First, the comparative analysis of tax authority of foreign local tax Generally speaking, the tax authority in the full sense should cover four aspects: first, the legislative power of Taxation, that is, the formulation and promulgation of tax laws and the establishment of tax categories. Tax legislative power is at the core of tax jurisdiction. The right to interpret the tax law: that is, according to the basic regulations of the tax, to supplement the basic law and to formulate rules for the implementation of the rules. The collection and management: including tax levy and cessation of rights, and rights issues have in the process of collection of the tax levy ruling authority, expropriation mechanism. Fourth, tax adjustment rights include: increase or decrease tax items, adjust tax rate, reduce tax burden and other aspects of authority. The division of tax power is an important content of the hierarchical financial system, and also an organic part of the coordination mechanism of the tax system at all levels. When we talk about the issue of Local Taxation and tax authority, we actually discuss the extent of centralization and decentralization