论地方税收管理权限的改革和完善

To Reforme and Improve Tax Management Bondary locally

目前我国存在税收立法权高度集中、执法权划分错位等问题 ,应该在统一税政前提下 ,赋予地方适当的税收管理权 ,以调动中央和地方两个积极性 ,分步实施税收制度的改革。

Currently, there exists such problems as high coutentration and wrong positioning in taxation legistation and enforcement of law .Taxation management should be given to local authorities in order to activate performance in the level of central and local government.