【摘要】 地方税体系的构建和完善应以地方税基确定、税权下放、地方税种制度改革以及共享税收入划分办法的完善为切入重点。近中期要积极推进营改增改革,研究开征居民二手房交易与租赁税;推进消费税部分税目征税环节后移改革;推进煤炭资源税从价计征方式改革;立法推进环境费改税;加快地产税立法;以"综合与分类相结合"为基本要领适时推进新一轮个人所得税改革;构建涉税信息共享机制。更多还原

【Abstract】 It should be the focus to determine the local tax base,give up the right of levy taxes,reform the local tax system,perfect the division method of shared tax income to construct and perfect the local tax system.In the early and medium-term,we should actively promote the reform of VAT,impose trading and leasing tax of second-hand housing,promote the reform of taxation link’s backward part items of consumption tax and ad valorem levy of the coal resources tax,promote the transform environmental fees into taxes by law,speed up the real estate tax legislation,advance the new round reform of personal income tax timely taking "comprehensive and classification combination" as the basic essentials,and construct the mechanism of tax information sharing.更多还原