| 优化地方税制结构的设想 |
| |
| 引用本文： | 杭州市萧山区地方税务局课题组.优化地方税制结构的设想[J].涉外税务,2007,232(10):24-28. |
| |
| 作者姓名： | 杭州市萧山区地方税务局课题组 |
| |
| 摘 要： | 本文在分析当前我国地方税制结构及地方税收规模的基础上,论述了优化地方税制结构的必要性与迫切性,并根据我国国情,借鉴国际经验,具体阐述了优化我国地方税制的几点构想。
|
| 关 键 词： | 地方税制 税制结构 主体税种 |
A Tentative Analysis on the Optimization of Local Tax System in China |
| |
| The Research Group of Local Tax Bureau in Xiaoshan District of Hangzhou City.A Tentative Analysis on the Optimization of Local Tax System in China[J].International Taxation In China,2007,232(10):24-28. |
| |
| Authors: | The Research Group of Local Tax Bureau in Xiaoshan District of Hangzhou City |
| |
| Institution: | The Research Group of Local Tax Bureau in Xiaoshan District of Hangzhou City |
| |
| Abstract: | This paper analyzes the structure and scale of local taxation in China and argues that it is important and urgent to optimize the structure of local tax system. Furthermore, combined with current situations in China and international practice, the paper puts forward some sugges- tions for optimizing local tax system in China. |
| |
| Keywords: | Local tax system The structure of tax system Principal tax |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
