关于完善我国地方税体系的探讨

地方税体系是相对于中央税体系而言的 ,它是地方政府筹集财政收入的重要来源 ,也是地方政府履行社会经济管理职能的重要手段之一。我国 1994年实行的分税制改革 ,基本上奠定了地方税体系的基础。但是从规范的市场经济体制所要求的标准及实行分税制以来实践来看 ,我国目前的分税制体制仍不规范、不科学 ,现行的地方税体系中也存在着一系列的问题 ,必须在实践中不断加以改革和调整。

On Improving Local Taxation System in China

Local taxation system, as opposed to state taxation system, is a major source of revenue and an important means of fulfilling its social and economic management function. The reform of tax-sharing system put into motion in 1994 has on the whole laid a foundation for the local taxation system. However, current tax-sharing system is not standardized and unscientific in terms of criteria of market-oriented economy. Problems still remain with it, accordingly reform and adjustment are necessary make.