初探国家治理视角下的地方税体系重构

A Tentative Analysis on the Rebuilding of Local Tax System from State Governance Perspective

重构地方税体系是推进国家治理体系和治理能力现代化的客观需要。本文基于国家治理视角,提出了地方税二分法的划分原则。并结合《深化财税体制改革总体方案》提出的"完善税制改革"的具体目标与任务要求,对我国地方税体系重新构建提出了政策建议。

Rebuilding local tax system is the need of modem state governance. This paper puts forward dichotomy rule of classifying local tax from the perspective of state governance. Furthermore, it makes some policy suggestions on rebuilding local tax system in China based on the target and task set by the General Planning of Deeply Reform on the Fiscal System.