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建立和完善中央和地方各自一套相对独立的税收体系,科学规范中央和地方的财政关系,是全面推行分税制的客观要求。作为相对独立的中央税体系和地方税体系,有着各自的权利、义务、责任和活动范围。作为一个完整的国家税收体系,任务又是相同的,这就是组织财政收入和调控经济,以满足国家职能和社会发展的需要。合理的地方税体系,应该是适应分税制的“分税、分权、分管、分征”的内在要求,确实能有效合理地协调中央与地方之间的利益关系,使地方税在完成地方政府职能,发展地方经济中起到应有的作用。 从现实来看,我们不难发现,地方税体系仍是一个薄弱环节。在其运行中,主要表现在:一是地方税的收入规模小。有关资料显示,目前地方财政支出占国家财政支出的60％,地方税收总额占国家工商税收收入为10％多一些。难以满足地方财政支出的需要,不能与地方经济的发展相适应,对于经济不发达地区矛盾更为突出。二是有些地方税负轻。以农业税为例,全国
Establishing and perfecting a set of relatively independent tax systems of the central and local governments and scientifically regulating the financial relations between the central and local governments is an objective requirement for the full implementation of the tax-sharing system. As a relatively independent central tax system and local tax system, each has its own rights, obligations, responsibilities and scope of activities. As a complete national tax system, the tasks are the same again. This is the need to organize fiscal revenue and control the economy so as to meet the needs of state functions and social development. A reasonable local tax system should be an inherent requirement of “tax-sharing, separation of powers, distribution and separation” of the tax-sharing system, and indeed be able to effectively and reasonably coordinate the interest relations between the central government and local governments so that the local taxes can fulfill the functions and development of local governments The local economy has its due role. From a realistic point of view, we can easily find out that the local tax system is still a weak link. In its operation, mainly in: First, the local tax revenue small-scale. Relevant data show that at present, local financial expenditures account for 60% of state fiscal expenditures, and the total local tax revenue accounts for more than 10% of the national industrial and commercial tax revenues. Difficult to meet the needs of local fiscal expenditures, can not adapt to the development of local economy, contradictions in economically underdeveloped areas are more prominent. Second, some places have a light tax burden. Take agricultural tax as an example, the whole country