关于城市维护建设税存在的问题及改进设想

Improve to Problems in the City Preservation and Development Tax

城市维护建设税自开征以来,收入逐年增加。城市维护建设税的开征,对城市的公用事业和公共设施的维护和建设,起了重要的作用。但是,随着我国改革开放的不断深化和经济的不断发展,城市维护建设税本身存在的不足日益显露出来。本文就城市维护建设税所存在的主要问题,谈谈改革的具体设想。

The income of a city is increasing every year since the city preservation and development tax was collected. It plays an important vole in the preserving and developing public facilities of the city. However, with the development of the economy and opening policy, the shortcomings of the city preservation and development tax become quite clear and it can no longer cater to the developing situation. This essay mainly talks about the problems lie in the city preservation and development tax and some solutions to the problems.