论我国地方税体系的进一步改革和完善

地方税收是地方政府取得财政收入的重要手段,是地方政府提供公共服务的重要资金来源,也是地方政府调控经济的重要经济杠杆之一。但我国现行的地方税体系仍存在许多问题和不足。因此,如何正确处理中央和地方的分配关系,构建一个税权明确、税种适量、结构合理、制度严密、征管高效、调控力强的地方税体系,是完善社会主义市场经济体制和发展地方经济的需要。

The Further Reforming and Perfecting of Our Local Tax System

Local tax, as a chief means of local revenue, is very important for supplying fund for the local public service and taking part in the regulation and controlling of local economy. But, for our current system of local tax, there are still many problems and insufficiencies. In order to perfect our socialist system of market economy and develop local economy, we must improve the relation of distribution between the central and local governments and set up a system of local tax that feature clear tax-powers, proper tax-categories, reasonable structures, strict regulations, effective levies and strong controlling.