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一、目前我国地方税种设置中存在的突出问题 1.地方税的范畴界定不清,地方税种名不符实。我国现行分税制立法权过于集中,地方税种的收入归属权和执法权纵横交叉,没有明确的界定。现行税制中没有几个完整意义上的地方税种。从立法权上看,除了屠宰税,筵席税下放地方管理外,其他税种的立法权全部在中央,从收入归属权看,只有屠宰税、印花税、投资方向调节税、个人所得税、车船使用税等几个小税收入完全归地方。对营业税、企业所得税等收入规模较大的税种收入,又按部
First, the current prominent problems in the establishment of local taxes 1. The definition of the scope of local taxes is unclear, the local tax name is not true. The legislative power of the current tax-sharing system in our country is too concentrated. The ownership of taxation of local taxes and the power of law-enforcement overlap each other. There is no clear definition. There are not many complete local tax types in the current tax system. From the legislative power point of view, in addition to slaughter taxes, banquet tax decentralized local administration, the other legislative powers of all taxes in the central government, from the income ownership, only the slaughter tax, stamp duty, investment direction adjustment tax, personal income tax, travel tax and other vehicles A few small tax revenue completely go to the local. On the business tax, income tax and other large-scale revenue, according to the ministry