城市维护建设税存在的弊端及改革建议

Disadvantages and Reform Proposals on Taxation of City Maintenance and Construction

分别从规范性、科学性、合理性和严肃性四个方面阐述了我国城建税运行近30年来逐步显露出的弊端,并就修改税名、增强税收刚性、统一税率、明确减免税政策等方面提出了个人的改革建议。

Gradual disadvantages in taxation normalization, scientific nature, rationality name, enhancing revenue rigid, rating fiat- of China＇ s urban construction for nearly 30 years were expounded in terms of and seriousness. Reform tax and identifying tax relief policies.