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中央税的征收原则同样适合于地方政府,如公平原则、效率原则等。但地方税的征收原则中还有些不同于中央税的要求:(1)由于纳税人更容易要求地方政府告知他们究竟要支付多少税收以满足地方公共服务的需要,因而地方税应遵循可见性原则;(2)中央政府应给予地方政府一定的税率制定权,地方税的征收应遵循地方自主原则;(3)地方税收入的不稳定性可能造成地方政府服务供应的中断,因此地方税应遵循收入稳
The principle of central tax collection also applies to local governments, such as the principle of fairness and efficiency. However, the principle of local tax collection differs from that of the central tax in the following ways: (1) Local taxation should follow the principle of visibility because taxpayers are more likely to ask local governments to tell them exactly how much tax they need to pay for local public services; 2) The central government should give the local governments a certain amount of tax rate. The collection of local taxes should follow the principle of local autonomy. (3) The instability of the local tax revenue may cause disruption to the supply of local government services. Therefore, the local tax should follow the steady income