我国地方税制存在的问题及完善措施

Issues in Local Tax System in China and Policies towards Them

作为国家税制的重要组成部分,在新一轮的税制改革中,地方税制的建设应得到足够的重视。本文分析了地方税制在税收立法权、收入规模、征管权限等方面存在的主要问题,提出了完善我国地方税制的具体措施。

As an important constituent of tax system of China, the construction of local tax system should be paid more attention. This article analyzes main issues in tax legislative power, revenue scale, jurisdiction of tax collection and administration in local tax system, and proposes concrete measures to consummate local tax system of China based on mature experiences of others countries.