完善我国地方税体系的路径研究

On the Path of Improving the Local Tax System

税收治理体系现代化是国家治理体系现代化的重要组成部分,完善地方税体系可优化我国税制征管,有效促进税收治理体系现代化进程。1994年我国实施分税制以来一直在调整完善地方税体系,第十四个五年规划进一步强调健全地方税体系,给予地方政府更多税收征管权,调动地方政府积极性。但目前我国仍存在中央与地方事权财权划分不清、地方主体税种缺失等问题,基于此,文章对完善地方税体系进行探讨,并提出完善我国地方税体系的对策建议。

Modernization of the tax governance system is an important part of the modernization of China’s governance system.Improving the local tax system can optimize China’s tax collection and management,and effectively promote the modernization of the tax governance system.Since adjusting the local tax system and implementing the tax system in 1994,the fourteenth five-year plan further emphasizes improving the local tax system,giving local government more tax collection and management,but there are still central and local authority,the lack of local tax,and propose countermeasures to improve the local tax system.