摘要
1994年税制改革之后,我国初步建立了适应社会主义市场经济要求的地方税体系。但是随着分级财政体制的建设,中央政府和地方政府间的纵向税收竞争问题凸显,我国地方税制需要进一步改革和完善。地方政府应该自主财源,选择并完善适合地方主体的税种。
After the tax reform in 1994,China initially established the local tax system required by a socialist market economy,but with the construction of the classified financial system.Vertical tax competition among the central and local governments get prominent and China＇s local tax system need further reform and improvement.Local governments need their own revenue sources to select and improve local taxes adapted to the main body.
出处
《吉林省经济管理干部学院学报》
2010年第1期52-55,共4页
Journal of Jilin Province Economic Management Cadre College
关键词
税收竞争
中央政府
地方政府
主体税种
Tax competition
Central government
Local governments
The main taxes
