新形势下地方税源建设的现状、困境与路径选择  

Current Situation,Dilemma and Path Selection of Local Tax Source Construction under the New Situation

作　　者：宋尚彬 郭健 SONG Shangbin;GUO Jian

机构地区：[1]上海财经大学公共经济与管理学院 [2]山东财经大学财政税务学院

出　　处：《国际税收》2024年第2期20-30,共11页International Taxation In China

摘　　要：地方税源建设是发挥财政治理职能、维持财政运行可持续、健全地方税体系的重要举措。新形势下地方税源规模、结构、地区分布等都发生了变化,地方税源建设面临新困境。本文认为,健全地方税体系重在培育地方税源,具体应从确立地方主体税种、合理赋予地方税权,改革实体税收制度、适应数字经济税源等方面探索地方税源建设的路径,以充实地方税收收入。The construction of local tax sources is an important measure to perform the function of fiscal governance,maintain the sustainability of fiscal operation and improve the local tax system.Under the new situation,the scale,structure and regional distribution of local tax sources have changed,and the construction of local tax sources is facing new difficulties.The paper argues that the improvement of the local tax system should focus on cultivating local tax sources,and it is necessary to explore the path of local tax source construction from the aspects of establishing local main tax types,reasonably granting local taxing rights,reforming the entity tax system,adapting to the tax sources of digital economy,etc.,so as to increase local tax revenue.

关 键 词：地方税体系 地方税源建设 数字经济产业结构 

分 类 号：F810.42[经济管理—财政学]