关于地方税制建设及征管问题的思考

On Construction of Local Tax System

现行地方税制在税制结构、税收管理权限、征收管理等方面均存在一些问题，在一定程度上影响了地方税收收入，制约了地方经济的发展。应进一步明确和规范地方税制中的主体税种，适当扩大地方的税收管理权限，国、地税征管活动各自独立，以保证地方的财政收入。

There exist some problems of structures of tax system, administration authority of tax, tax collection and management, etc. in the current foral tax system. These probems influence the local tax income and restrict the development of the local economy. So the local main type of tax should be normalized, the authority extent of the local tax managment should he enlarged, the activities of national tales and local taxes should be seperated for the puopose of ensuring the local revenue income.