新形势下我国地方税收体系的建立与完善  

Constructing and Perfecting China's Local Taxation System in the New Situation

作　　者：王青[1] 罗晓林[1] 

机构地区：[1]广东商学院成人教育学院,广东广州510320

出　　处：《广东商学院学报》2003年第1期76-80,共5页Journal of Guangdong University of Business Studies

摘　　要：从我国税收管理体制的发展与改革来看,中央与地方的税收分配关系始终没有很好地理顺。其主要原因是没有真正建立起相对独立的地方税收体系。加入WTO后,为适应经济发展新形势变化的需要,尽快建立与完善我国的地方税体系已成为目前税收制度改革的一项重要内容。Reviewing the development and reform of Chinese taxation management system, we can see that the taxes were not rationally distributed between central and local government. The main reason is that a relatively independent local taxlevying system is not established. After entry into WTO, China's local taxation system should be constructed and perfected without any delay, so as to adapt to the new economic situation.

关 键 词：税种 税收立法权 地方税收体系 中国 税收立法权 

分 类 号：F812.42[经济管理—财政学]