【摘要】 完善我国地方税权既是发挥地方政府公共财政职能的内在要求 ,配合税费改革的需要 ;也是各地保持税源优势 ,防止税收流失的需要。可借鉴国际上实行分税制国家税权划分的经验 ,建立和完善我国地方税权 :通过法律制度规定地方税权 ;赋予地方一定的税收立法权 ;等等。更多还原

【Abstract】 Perfecting our local tax power is the need to develop the public financial function of the local government and the requirement of the tax reform,but also the need to keep the advantage of tax resources and prevent tax loss.Therefore,some measures should be taken to perfect our local tax power,such as stipulating our local tax power by law,giving legislative authority of taxation to the local government,etc.更多还原