中国地方税:改革与完善的思考  

Some Reflections on the Reform and Improvement in China's Local Taxation

作　　者：罗晓林[1] 

机构地区：[1]广东商学院税务系

出　　处：《广东商学院学报》1996年第1期29-34,共6页Journal of Guangdong University of Business Studies

摘　　要：1994年中国分税制为中国地方税制度的建立和实施创造了体制上的条件,但由于过渡性的特点决定了现行分税制在地方税税收管理权限、地方税种的划分、地方税收体系的建立等方面还存在不完善的地方.为进一步理顺中央与地方的税收分配关系,完善分税制,地方政府应拥有一定的包括税收立法权、解释权、调整权和减免权等在内的各种税收管理权限;严格按税种划分中央税和地方税;优化地方税收体系,合理确立地方主体税和地方税结构;调整和完善地方税税种,适当开征如道路税等新税种.The promulgation of the tax ranking system in China in 1994 created in the system favourable conditions for the estab lishment and implementation of the local tax system. Nevertheless , in the course of the transition, there'occur some imperfections in the tax administration, the classification of the local taxes and the formation of the local tax collection system. In order to further straighten out the relations of tax allocation between the central and the local government, to perfect the tax ranking system, the local government should have, to a certain extent, such competence as the legislative power over tax collection and the power of interpretation and of tax deduction;it should have the power to classify the central and the local tax in strict terms of the categories of taxes , to optimize the local tax gathering system, to reasonably construct the local tax and the principal tax systems, to adjust and perfect the categories of the local taxes and develop appropiately new categories of taxes such as the tax on road ,etc.

关 键 词：税制改革 地方税 

分 类 号：F812.42[经济管理—财政学]