【摘要】 地方税建设是分税制体制的核心,长期以来,我国地方税建设严重滞后,已经危及到财政体制的运行。因此,必须从合理确立地方主体税种,赋予地方适度的税收立法权,合理划分税种,改革现行地方税种,构建地方税权的制度约束机制等方面完善我国地方税制。更多还原

【Abstract】 The construction of local tax is the core of separated-tax system and for a long time,it is backward enough to influence the healthy operation of fiscal system.Therefore,in order to perfect our local tax system,we must identify the main tax types of local tax reasonably,endow the rights of legislation for local governments moderately,divide tax types,reform present local tax types and so on.更多还原