中印地方税制度比较分析  

A Comparative Analysis on Local Tax Systems in China and India

作　　者：童锦治[1] 朱斌[1] 

机构地区：[1]厦门大学经济学院,福建厦门361005

出　　处：《涉外税务》2008年第4期45-49,共5页International Taxation In China

摘　　要：我国和印度的地方税①制存在明显的差异。印度的地方税制具有较强的法制性、完整性和自主性。本文认为,我国的地方税制改革可以借鉴印度的一些先进经验,把重点放在加速税收基本法的建设、增强地方政府征税的合法性、扩大地方税的覆盖范围、完善地方税税种体系和税制结构以及提高地方税收入占整个地方政府税收收入的比重上。This paper argues that local tax system of India has some advantages over that of China, in that it is more legitimate, integrated and autonomous. Therefore, by drawing upon some experiences from India, the emphasis of local tax reform in China should be laid on accelerating the construction of basic tax laws, enhancing the legitimacy of taxation of local governments, expanding the coverage of local taxes, improving local tax systems and raising the ratio of local tax revenue to entire revenue of local governments.

关 键 词：中国 印度 地方税 

分 类 号：F812.42[经济管理—财政学] F813.51