我国地方税制度的改革与完善

Local Tax Reform and Improvement in China

本文首先界定了我国地方税的口径和地方税税种,进而提出现行地方税存在的税制不完善、制度改革滞后、收入数额偏少、税制结构不合理等问题。基于此,本文提出完善我国地方税制度的全面建议,即拓宽税基、扩大总量、突出主体、调整结构、重构税种、完善体系。

This paper first defines the calculation standard and tax item of local tax in China, and then brings about such existing issues as imperfect tax system, lagging institutional reform, low revenue, irrational tax structure. Finally it presents an overall suggestive plan for improving local tax system in China, including broadening tax base, expanding total revenue, focusing on main body, adjusting structure, reconstructing tax categories and improving the system.