地方税收体系创新思路及征管对策选择

Thoughts on Local Taxation Reform and Taxing Methods

本文认为， 合理划分中央与地方税权是地方税体系创新的关键。在此条件下， 应该合理配置税种， 优化地方税制结构； 扩大地方税收规模， 逐步提高地税收入占地方财政收入的比重。在征收管理上， 建立 “一个制度、四个体系”的征管新格局。

The present paper maintains that the proper discrimination between the national and the local taxation is the key to the reform of local taxation reform, and based on such reform, measures shall be taken to reasonably allocate tax types, promote local taxation structure, expand local taxation range and gradually raise the ratio of tax income in the total local revenue.