论文部分内容阅读
目次一、我国确立地方税权的必要性二、确立地方税权的理论基础和依据三、地方税权的基本构成与内容四、促使地方税权协调运行的法律规则五、地方税权运行失当及其表现六、地方税权运行失当的法律规制七、小结一、我国确立地方税权的必要性市场经济国家普遍实行分税制的财政体制,以运用财政手段对经济进行调控。分税制,是指按照税源或税种划分各级政府财政收入的制度形式。在我国确立地方税权,其必要性主要有以下
I. The Necessity of Establishing Local Tax Rights in China 2. Establishing the Theoretical Basis and Basis of Local Tax Rights 3. The Basic Constitution and Content of Local Tax Rights 4. The Legal Rules for Promoting the Coordinated Operation of Local Tax Rights 5. The Local Tax Rights Mismanagement and Its Performances VI. Laws and regulations on the improper operation of local tax powers VII. Summary 1. The Necessity of Establishing Local Tax Rights in Our Country Market economy countries generally implement the fiscal system of tax distribution system and use financial means to regulate the economy. Tax sharing system refers to the system of government revenue divided by tax source or tax type. In our country to establish local tax powers, the necessity of the following are the following