完善地方税收体制改革探索.pdfVIP

完善地方税收体制改革探索 内容提要 地方税收体制改革怎样更完善？本文作者从三个方面展开了 论述。 第一部分，我国地方税体制的现状和问题分析。从我国地方 税制的形成与发展，着重分析了我国地方税制存在的主要问题： 地方税制改革滞后、税种设置不科学、不规范、税权过于集中于 中央等。 第二部分，从我国现行地方税收体制与国际税收体制的比较 中，分析国际上通行的三种地方税制模式，即分权制、中央集权 制和分权与集权相结合制。作者分别以美国、法国和日本为例进 行了比较分析。得出三种模式的优缺点，以及我国现行税制中的 薄弱环节。 第三部分，作者从完善我国地方税制改革模式入手，首先从 完善地方税制改革需加强的环节考虑，分析现行税制弊端及改革 方法。进而过渡到完善地方税制改革模式。提出两种模式：一是 完善现行的分税制模式，要加大地方税收立法权；二是建立全国 统一的中央税制模式。分析了实行这一模式时机成熟的客观原因， 最后得出建立并完善全国统一的分税制下的征管模式，是我国税 收体制改革的必然发展趋势的结论。 完善地方税收体制改革探索 目 录 一、我国地方税体制的现状和问题分析················································1 ㈠、我国地方税体制的形成与发展·······················································1 ㈡、我国地方税体制的现状··········································································2 ㈢、我国地方税制存在的主要问题·······················································3 1、地方税制改革滞后····················································································3 2、地方税税种设置不科学·······································································4 3、地方税种划分不规范··············································································4 4、地方税缺乏主体税种··············································································5 5、税权过分集中于中央··············································································5 6、地方保护倾向严重····················································································6 二、我国现行地方税收体制与国际税收体制的比较分析····6 ㈠、地方税制的三种模式·················································································7 1、分权式地方税制··························································································7 2、中央集权式地方税制··············································································8 3、分权与集权相结合的地方税制····················································9 ㈡、地方税制的比较分析············································································