【作者】 朱斌；

【导师】 金雪军；

【作者基本信息】 浙江大学 ， 公共管理， 2006， 硕士

【摘要】 本文提出地方税优化的核心是税权的优化，提出要优化地方税需从上至下对税权进行大幅度的变革，并且提出经济结构亦是影响地方税优化的重要因素。结合世界税制发展的态势和我国地方税优化的定位，本文对此进行了全方位的描述。然后本文从制约我国税制优化的几个因素的分析着手，对几个具有代表性的问题进行了剖析。本文从地方税所处的境况与受到的挑战，结合当前地方税存在的各种问题。实证的章节中，本文以中国民营经济的示范基地(亦是本文作者的工作、生活地)—浙江省台州市为例，运用大量的数据显示经济结构弱势下的台州地方税的困惑。接着比较了国外发达国家的地方税体系的特点与可借鉴之处。之后全面提出我国地方税择优发展的对策及思路，又针对实证中的台州市，作者提出了优化台州地方税的改良措施。 文中归纳出，深化地方税改革，必须从税权优化、理顺政府间财政关系、增强税收调控力度、优化地方经济结构、减轻社会总负担并有利于搞活地方经济等原则出发，这就要求有效突破各种约束条件，这直接涉及政治体制、行政体制、政府职能、财税制度、决策体制、法律制度和税收征管等多项改革。地方税的改良既需要中央、地方政府的重视、法制的强化、内部改革与管理的深入，亦需要强有力的队伍建设。在诸多内因和外因的共同作用和改良下，地方税的明天会更加辉煌。更多还原

【Abstract】 This thesis proposed that the core of local tax optimization is the optimization of tax power, a great reform on tax power is need if we want to optimize the local tax, and the economic structure is an important factor which affects the optimization of local tax . The thesis has carried on the omni-directional description connecting with the development of world tax system and the goal of China’s local tax optimization. Then, the thesis analysed the representative problems in the angle of factors which restricts optimization of tax system in China. Also, the thesis analysed the problems existing in lacal tax and challenges it has to face.In the chapter of positive research, the thesis took Taizhou, a city in Zhejiang provice, which is the demonstrative base of privately operated economy in China as an example, utilized massive data to demonstrate tax problems in Taizhou as it is under the weak economic structure.Then a comparison of tax systems among the developed countries was made. According to the comparision, the thesis proposed the measure and developing steps of the development of China’s local tax . At the same time, aiming at solving the problems in Taizhou’s lacal tax, an improvement of optimization of Taizhou’s local tax was suggested.The thesis proposed that the principle of deepening the reform of local tax is optimizing tax power, expliciting the inter-governmental financial relations, enhancementing the tax regulation, optimizing the local economic structure, reducing the social burden and developing the local economy. Thus, breaking through constraint condition in realality is necessary, reforms on political system, administrative system, government function, finance and taxation system, policy-making system, legal system and the tax revenue collection are requested. In conclusion, the improvement of local tax not only needs the attention of government and the strengthening of legal system, but also needs the internal reform and powerful construction on tax system. In effects and improvements of internal causes and external factors, we may hold positive attitude to the improvement of lacal tax.更多还原