摘要
地方税系构建与完善直接影响地方政府效率。"营改增"的大范围试点更凸显了地方税系构建与完善的必要性。现有的地方税税种难担地方税主体税种的重任。提高增值税收入分成比例、改革消费税制、改革房地产税与国有土地收益制度、赋予地方一定的税权,应是解决当前地方财力问题的现实选择。
The establishment and improvement of local tax system has a direct impact on efficiencies of local government. The wide scope of the pilot project of transforming business tax into VAT also underlies the necessities of the establishment and improvement of local tax system. Current local taxes cannot take on the responsibility of acting as main local tax. This paper argues that raising local-sharing percentage of VAT, reforming consumption tax system and real estate tax, as well as granting certain tax power to local govern- ment should be practical options of solving current local finance problems.
出处
《涉外税务》
北大核心
2013年第6期14-18,共5页
International Taxation In China
基金
中国社会科学院哲学社会科学创新工程项目"中国中长期财政发展战略研究"
国家社科基金项目"完善省以下财政体制
增强基层政府公共服务能力研究"(项目编号:08BJY139)的阶段性研究成果
关键词
地方税系
分税制
大国
Local tax system Tax-sharing system Large nation
