摘要
地方税体系的建设涉及地方税制的建设、地方税权的确定和地方税规模的合理确定等基本问题。这些问题解决如何,将直接制约着地方税体系的完善程度及其在地方公共财政分配中所发挥的作用。
The construction of local taxation system is concerned with that of local taxation regulations, the establishment of local taxation power, the reasonable confirmation of local tax scale and other basic problems. The solution of all such questions will directly interact with the improvement of local taxation system and its role played in local public fiscal distribution.
出处
《辽东学院学报（社会科学版）》
2005年第1期67-69,共3页
Journal of Liaodong University：Social Science Edition
关键词
地方税体系
财政分配
税权划分
地方税制
地方税规模
local taxation system
taxation power dividion
local taxation system
local tax scale
