改革和完善我国地方税收体系的思考

地方税收是我国地方财政收入的主要来源。建立一个适合我国国情的地方税体系,不仅有利于地方财政收入的稳定增长,也有利于调动各级地方政府的积极性,有利于促进地方经济的良性发展。在通过对我国地方税体系现状和问题分析的基础上,结合我国的具体国情,提出了建立和完善我国地方税收体系的一些构想。

Of the Reform of Chinese Local Taxation System

Local taxation is the main body of local revenue in China. It's very important to set up a new local taxation system in China which will be in favor of the stable growth of local revenue; moreover, it will be helfal to movtivating local govemanent to achieve healthy economic development. Though the analysis of our taxation system today, we have some new advice for strengthening our local taxation system.