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1994年实行的分税制财政体制改革,初步确立了符合中国国情的财政体制的基本框架。几年来的实践表明,作为中央财政收入的中央税体系相对比较完善,收入比较稳定,而作为地方财政收入的地方税体系尚不健全,存在诸多问题,一定程度上影响了经济体制改革的深入和经济发展战略的实施,不利于地方的稳定和发展。 一、我国现行地方税制存在的主要问题。 1.地方税种改革严重滞后,不适应市场经济发展的需要。主要表现在:(1)现行的地方税种中,有的明显带有计划经济的痕迹,已不适应社会主义市场经济发展的需要。而对财产课征的税种,大多规模较小,全国不到总税收的5％。(2)现行内外资企业地方税制不统一,造成
The tax-sharing reform of the fiscal system, which was implemented in 1994, has basically established the basic framework of the financial system in line with China’s national conditions. The practice of the past few years shows that the central tax system as the central government’s revenue is relatively perfect and the income is relatively stable. However, the local tax system as the local fiscal revenue is still not perfect and there are many problems that have affected the deepening and economic reform of the economic system to a certain extent The implementation of the development strategy is not conducive to the stability and development of the localities. First, the main problems existing in the current local tax system in our country. 1. The local tax reform seriously lagged behind, not suited to the needs of market economy. Mainly manifested in: (1) Some of the current local taxes have marked traces of a planned economy and are no longer suitable for the needs of the development of a socialist market economy. Taxes on property are mostly small, less than 5% of the total tax revenue in the country. (2) The current local tax system for domestic and foreign-funded enterprises is not uniform, resulting in