摘要
党的十八届三中全会明确提出了"深化税收制度改革,完善地方税体系"的战略部署。本文分析了我国现行地方税制存在的主要问题,归纳了世界各国地方税体系的共性特征,在此基础上结合我国国情就如何完善我国地方税体系提出了四个方面的具体建议。
The 3rd Plenary Session of the 18th CPC Central Committee explicitly proposes the strategic deployment of deepening the reform of tax system and improving local tax system. This paper analyzes the major problems of current local tax system and summarizes the common characteristics of different local tax system worldwide; and on those bases, by considering china＇s situation, puts forward proposals on how to improve local tax system from four aspects.
出处
《国际税收》
CSSCI
北大核心
2014年第10期62-65,共4页
International Taxation In China
关键词
地方税体系
主体税种
税制改革
费改税
Local tax system Main tax category Tax reform Transform administrative fees into taxes
