作　　者： ; ;

机构地区： 山东财政学院政法学院

出　　处： 《邯郸学院学报》 2008年第2期95-97,共3页

摘　　要： 税收是一个耳熟能详的名词,而税制概念只存在理论探讨阶段。由于我国的地方税制存在着地方税收管理权限高度集中、税种划分不规范和地方税税源匮乏等问题,影响了中央和地方政府职能作用的正常发挥。换一种思路,我们引进了经济上的财政联邦主义,主要解决了税收体制中权力分散问题,从而为完善地方税制奠定了基础。 The revenue is a noun that what＇s frequently heard o And the tax system concept only exists in the stage of theory discussion. The local administration authority of revenue is highly centralized, the tax category is not normative in division and the source of revenue of the local tax is deficient. Those problems exist in the local tax system of our country have influenced the normal full play of central authorities and local government＇s function. Changing a kind of thinking, we introduce the federal doctrine of the economical finance, which mainly solves the problem of power disperses in the system of the revenue. Thus it founds the foundation for improving the local tax system.

关 键 词： 地方税制 财政联邦主义 完善

领　　域： [经济管理]