纵向税收竞争下地方主体税种的选择与完善  

Choices and Improvement of Local Main Taxes in Vertical Tax Competition

作　　者：董蕾[1] 

机构地区：[1]长春税务学院,吉林长春130117

出　　处：《吉林省经济管理干部学院学报》2010年第1期52-55,共4页Journal of Jilin Province Economic Management Cadre College

摘　　要：1994年税制改革之后,我国初步建立了适应社会主义市场经济要求的地方税体系。但是随着分级财政体制的建设,中央政府和地方政府间的纵向税收竞争问题凸显,我国地方税制需要进一步改革和完善。地方政府应该自主财源,选择并完善适合地方主体的税种。After the tax reform in 1994,China initially established the local tax system required by a socialist market economy,but with the construction of the classified financial system.Vertical tax competition among the central and local governments get prominent and China＇s local tax system need further reform and improvement.Local governments need their own revenue sources to select and improve local taxes adapted to the main body.

关 键 词：税收竞争 中央政府 地方政府 主体税种 

分 类 号：F810.424[经济管理—财政学]