印度邦政府收入改革经验及其借鉴

Some Experiences of the Revenue Reform of State Government in India and Its Implications

近年来,地方税改革受到我国理论界和实务部门的广泛关注,推进我国地方税改革已列入议事日程。深入考察国外地方税体系及改革经验对顺利推进我国的相关改革大有裨益。本文介绍了印度邦政府的收入体系,希冀这样一个人口众多、地域辽阔、地区间经济发展差异大的发展中大国的邦政府收入改革经验能为我国的相关改革提供借鉴和参考。

In recent years, the reform of local taxes has attracted widespread concern from both the theory field and practical department, pushing the national local tax reform to be placed on the agenda. In-depth investigation into foreign local tax system and reform experiences is beneficial to relevant re- forms in China. This paper first introduces the rev- enue system of Indian state government, and expects that this big developing country with large population, vast area and huge development difference among regions can provide relevant reference for relevant reform in China.