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我国自从1994年起实行分税制财政管理体制,现行的分税制与市场经济和社会发展水平仍然存在不相适应的矛盾,加入世贸组织以后,这些矛盾表现得会更加突出。因此,为适应我国社会主义市场经济发展的需要,以事权和财权相统一的原则,正确处理中央和地方的分配关系,建立和完善中央和地方相互独立的税收制度,并使地方税收制度在我国经济发展和调控中起到应有的作用,已经成为财政管理体制改革必须追求的一大目标。本文就我国地方税收法律体制问题进行探讨。
Since 1994, China has implemented the tax-sharing system for financial management, and the existing tax-sharing system still has incompatible contradictions with the market economy and social development level. These contradictions will become even more prominent when China joins the WTO. Therefore, in order to meet the needs of the development of socialist market economy in our country, we should correctly handle the distributional relationship between the central and local governments with the principle of unifying the power and the financial power, establish and improve the independent tax system between the central and local governments, and make the local taxation system a reality in our country Economic development and control play a proper role, has become a financial management system must pursue a major goal. This article discusses the legal system of local tax in our country.