摘要
完善地方税制是我国分税制改革的内在要求。1994年我国分税制改革后建立的地方税制还存在着一些不完善之处。本文提出了完善地方税制的设想。
Perfecting local tax system in China is the inherem demand of classification of tax system. There are still existing some problems in the local tax system after the imovation of classifying tax system in 1994, In this paper some reform advice according with the request of classification of tax system is suggested.
出处
《特区经济》
北大核心
2007年第5期145-146,共2页
Special Zone Economy
关键词
分税制
地方税制
税权
Classification of tax system
local tax system
tax right