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一、对我国地方税制存在问题的相关分析(一)从目前地方税制的整体结构看,地方税制的不完善导致地方应履行的事权与拥有的财权不对等。实行分税制财政体制后,地方财政主要承担本地区政权机关运转以及本地区经济、事业发展所需支出,地方政府失去了过去借助中央税调节经济及其他社会经济活动的职能,地方税收入成为地方财政收入的主要来源和地方政府行使调节职能的主要手段。地方政府的事权较以前扩大了,但作为地方财政支柱的地方税却处于“弱、小、散、高”的局面,
First, the analysis of the existing problems in China’s local tax system (A) From the current overall structure of the local tax system, the local tax system is not perfect led to the local authority to perform the property rights and equity does not equal. After the implementation of the tax-sharing system, the local finance mainly undertakes the operation of the government organs in the region and the expenditures for the economic and career development in the region. The local government has lost its function of using the central tax to regulate the economy and other socio-economic activities in the past. Local tax revenues have become the local revenue The main source of local government and the main means to exercise regulatory functions. The power of local governments has expanded more than before, but the local tax, the pillar of local finance, is in a situation of “weak, small, scattered and high”