完善地方税收法律体系的相关问题

The Problems about Perfecting Jurisprudence of Local Revenue

本文对完善地方税收法律体系的相关问题进行了讨论,认为:走出思想认识上的误区,是完善地方税收法律体系的前提;理顺中央与地方的财政关系,是完善地方税收法律体系的基础和保障;优化地方税种配置,是完善地方税收法律体系的中心内容;建立统一的、多层级的地方税收规范体系,是当前完善地方税收法律体系的首要任务。

With a discussion on the related problems of improving the legal system of local tax, the paper holds that dissipating the ideological misunderstanding is a prerequisite of improving this system, smoothing the financial relationship between central and local governments is a basis and guarantee of the improvement, optimizing the arrangement of local tax kinds is the main content and building up a united system of local tax regulation with different levels is its primary undertaking.