地方税制改革发展问题研究

A Study on Local Tax Reform

本文以党的十六届三中全会所确立的税制改革指导原则为根本出发点,从我国地方税制运行中存在的问题入手,在借鉴国际上地方税成功经验的基础上,提出了我国地方税制改革的具体原则和地方税制改革的整体思路,重点对确定合理的地方税收入规模、地方税的主体税种和优化地方税体系进行了深入分析。

Taking principles concerning tax reform established on the Third Plenary Sessions of the Sixteenth CPC Central Committee as the guidance, this paper analyzes the existing issues of local tax system in China. Using successful experiences of local tax reform in foreign countries for reference, the paper then proposes concrete principles and overall thoughts of local tax reform. Finally it probes into several important issues as determination of revenue scale, main tax types and the optimization of local tax system.