中国现行地方税体系评析

1994年中国实行分税制财政体制改革,中央与地方将税种按收入归属划分为中央税、共享税和地方税。我国的地方税在分税制近二十年的调整和完善中已渐成体系,地方税体系在调动地方政府积极性、理顺中央政府与地方政府财权财力纵向配置关系、规范地方财政收入、实现公共服务均等化目标等方面均发挥了正面效应。但从建立规范的分级分税财政管理体制的要求看,中国的地方税体系仍存在着诸如地方税体系缺乏整体设计,主体税种面临缺失等亟待解决的问题。

The Evaluation on Present Local Tax System in China

In 1994,our country implemented the tax splitting system fiscal organizational reform,the categories of taxes were divided into the central tax,the sharing tax and the local tax based on the income between the central and the provincial government.The local tax has gradually become the system in the tax splitting system near 20 year adjustments and consummation in China,the local tax system has displayed the positive effect in arousing the local authority enthusiasm,straightening our property rights and fin...