【摘要】 在地方税制体系完善过程中,科学界定中央、地方税权划分和优化地方税收收入的合理规模具有重要意义。部分OECD成员国尽管在经济结构上存在差异,但在完善地方税中表现出了一些共同的特征,如在保持中央税权主导地位的同时,赋予地方政府有限制的税收自主权,明确地方政府的主体税种,并使得地方税收收入保持在合理规模等。这些经验对于中国地方税制的完善具有一定的借鉴意义。更多还原

【Abstract】 In the process of improving local tax system,it is extremely important to scientifically define tax authority division between central and local governments as well as to optimize rational revenue scale for local governments.Although there are differences in economic structures among OECD member states,some characteristics in common stand out in the process of improving local tax system,for instance,limited tax authority is given to local governments,main tax items shall be definite in order to keep local revenue at a reasonable stage while maintaining tax authority of central government as leading position,which all would be great experiences to refer to in the improvement of local tax system in China.更多还原