关于地方税收管理权限的问题和对策

Problem and Countermeasure on the Scope of Managing Local Taxation

目前地方税收管理权限法制性差、内容杂乱,地方权限十分有限,权限与地方政府事权、职责不挂钩,未能考虑地区间的差异。应以地方政府的职责、事权、提供的公共产品和服务,及国家宏观调控、地区间差异为依据,确定地方税收管理权限。给予地方一定的地方税收的立法权、政策调整权、减免税权,制定税收管理体制,并正式立法。

This paper puts forward to the new idea of building and perfecting the system of local taxation and the scope of managing local taxation. Furthermore, establishing the appropriate law and making the system of local taxation and the scope of managing local taxation standardization.