中国地方税的发展和变革

Development and Reform of Local Tax in China

地方税是适应各国政治经济发展需要而产生的。在封建中央集权体制下 ,地方无权自行征税。本文介绍了我国地方税发展沿革 ,提出了确立地方税制的原则。

Local duties emerge as a result of country's political and economic development.The locality had no right of levying taxes under feudal centralized structure.This article introduces the growth and evolution of Chinese local duties, and puts forward the principles and methods.