地方分税制改革与地方税制的完善  

Local Tax-sharing Reform and Perfection of Local Tax System

作　　者：王德祥[1] 袁建国[1] 

机构地区：[1]武汉大学经济与管理学院财政与税务系

出　　处：《财经科学》2010年第6期108-116,共9页Finance & Economics

摘　　要：为保证地方政府履行职能,完善地方税制、在省、县之间划分税收十分必要。省以下地方实行分税制应坚持有利于地方配置和公平分配、满足地方基本需要、地方征管成本最小和保证地方税收自主原则;主要内容包括:建立省、县两级分税制体系,调整税制结构,加强地方税制的资源配置和收入分配作用。In order to assure local governments of implementing functions, it is of necessity to perfect local tax system and impose tax from provincial and county levels respectively. Initiating Taxsharing System under provincial level must be consistent with benefiting local allocation and fair allocation, satisfying basic local needs, minimizing costs and ensuring autonomy of local tax. Tax- sharing system includes establishing provinciallevel and county- level taxsharing system, adjusting tax structure, and reinforcing resource allocation and income distribution functions of local tax.

关 键 词：“省管县”改革 地方分税制 政府职能 

分 类 号：F812.42[经济管理—财政学]