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营业税改征增值税(简称“营改增”)预期改革目标基本实现,但地方主体税种缺失、地方税收收入锐减、地方税收征管理难度加大等问题一一摆在眼前,给地方税体系的构建带来新一轮的挑战。如何重构地方税体系,解决“营改增”后地方财政萎缩等问题主要从培育新地方主体税种、建立中央与地方弹性收入分配制度、构建具有税收立法权、执法权的地方税收征管体系等方面进行着手。
Business tax reform levied value-added tax (referred to as “business tax increase”) is expected to achieve the basic objectives of the reform, but the lack of local taxes, the local tax revenue dropped sharply, the local tax collection and management more difficult issues such as one by one, to the local tax The construction of the system brings a new round of challenges. How to Reconstruct the Local Tax System and Solve the Problem of the Local Financial Shrinkage after the “Business Reform”? Mainly from nurturing the taxes of the new local entities, establishing the flexible income distribution system between the central government and the local governments, and establishing a local tax collection and administration system with tax legislative and law enforcement powers And so on.