经济全球化与我国地方税收改革

Economic Globalization and Taxation System Reform in China

目前，我国地方税收无论是在税制设计、税权划分、收入规模，还是在征收管理的手段及方法上都与经济全球化的要求不相符合。应积极推进地方税制改革，进一步完善地方税制体系；正确划分地方税的管理权限；建立高效、科学、法治、文明的税收征管体系。

At present,China's local taxation system doesn't match with the economic gl.obalication,either on the aspects of taxation system designation,the division of tax power,tax revenue scale,or on the aspects of taxation management methods. What we should do is to push forward the local taxation system reform, to perfect the local taxation system, correctly define the local taxation power, and establish an efficient, scientific, nomocracy, and civilized tax-imposing system.