我国地方税体系的现状研究

Research on the Current Situation of Local Tax System in China

1994年我国实行的分税制,在加强宏观经济调控方面发挥了重要作用。但是随着经济体制改革的深入推进,制度本身的问题不断暴露,强化中央税权、弱化地方财权的方式已不再适应经济发展的客观要求。"营改增"作为新一轮税制改革的重要措施,在助力经济高质量发展的同时,对地方税也产生了较大冲击,完善地方税体系显得尤为重要。根据地方税体系现状,结合税收数据,分析我国地方税体系存在的问题,提出培育地方主体税种、建立兼顾型税权分配体系、提高地方税立法层次、加快税收征管信息化建设等政策建议。

The tax-sharing reform implemented by China in 1994 played an important role in strengthening macroeconomic regulation and control.However,with the advancement of reforms,the problems of the system itself have been constantly exposed.The way to strengthen the central taxation and weaken local financial power is no longer suitable for social development.As an important measure of the new round of tax reform,"Business tax changed to value added tax"has also exerted a major impact on local taxes while helping the high-quality development of the economy.It is particularly important to improve the local tax system.According to the status quo of local tax system and by combining with tax data,the author explores the problems existing in China蒺s local tax system,and proposed policy recommendations for cultivating local main tax types,establishing a balanced tax distribution system,raising the level of local tax legislation,and speeding up the construction of tax collection and management information.