| 完善我国地方税制度的思考及建议 |
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| 引用本文： | 王栋轩,邸胜宝.完善我国地方税制度的思考及建议[J].四川畜牧兽医学院学报,2006,4(3):29-32. |
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| 作者姓名： | 王栋轩 邸胜宝 |
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| 作者单位： | [1]河北经贸大学商学院,河北石家庄050061 [2]西南大学经济管理学院,重庆北碚400716 |
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| 摘 要： | 我国新一轮的税制改革即将开始,这将是继1994年分税制改革以来,我国又一次大的税收制度的调整,其目标是使我国的分税制体制更加完善,更加与市场经济相适应.税制改革中地方税制度的改革是十分关键的一部分,文中分析了当前我国地方税制度中存在的问题,并提出了一些构思性的设想.
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| 关 键 词： | 地方税 分税制 主体税种 |
| 文章编号： | 1672-5379（2006）03-0029-04 |
| 收稿时间： | 2006-06-05 |
SOME IDEAS OFFERED TO IMPROVE THE LOCAL TAX SYSTEMS IN CHINA |
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| WANG Dong - xuan , DI Sheng - bao.SOME IDEAS OFFERED TO IMPROVE THE LOCAL TAX SYSTEMS IN CHINA[J].Journal of Sichuan Institute of Animal Husbandry and Veterinary Medicine,2006,4(3):29-32. |
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| Authors: | WANG Dong - xuan DI Sheng - bao |
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| Abstract: | A new round of tax system reform will soon begin in China. It will be another major readjustment of the tax system in the country after the tax allocation reform in 1994. The oncoming tax system reform is intended to improve the system of tax allocation and make it more adaptable to market economy. The reform of local tax system is a vital part of the tax system reform as a whole. This paper analyzes the problems existing in the present local tax system of China and offers some policy options for their solution. |
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| Keywords: | local tax system of tax allocation subject tax category |
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