现阶段我国地方税体系建立的基本思路

Several Considerations on Establishing the Local Tax System in China

地方税体系的构建涉及地方税制的建设、地方税权的确定和地方税体系的运行保障机制的完善等基本问题。这些问题解决得如何 ,将直接制约着地方税体系的完善程度 ,以及在地方公共财政分配中所发挥的作用。

The formation of the local tax system covers the construction of the local tax system,the definition of the local tax power and the perfection of the practice of the local tax system.These problems restrict the perfection of the local tax system,also restrict the role of the distribution of the local public finance.