| 论地方税主体税种 |
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| 引用本文： | 叶少群.论地方税主体税种[J].闽江学院学报,2005,25(1):42-45. |
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| 作者姓名： | 叶少群 |
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| 作者单位： | 闽江学院公共经济学与金融学系,福建,福州,350108 |
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| 摘 要： | 当前我国地方税的收入不稳定，无法满足地方政府实现各种职能和正确处理中央与地方关系的需要。其原因主要在缺乏税收基本立法的前提下，当前我国的分税制无法确立地方税的规范、稳定的收入途径。其关键是要设置规范稳定的地方税主体税种。笔者认为：最适合作为地方税主体税种的税是土地税与财产税。
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| 关 键 词： | 分税制 土地税 财产税 |
| 文章编号： | 1009-7821(2005)01-042-04 |
| 修稿时间： | 2004年11月10 |
Major Tax of Local Tax System |
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| YE Shao-qun.Major Tax of Local Tax System[J].Journal of Minjiang University,2005,25(1):42-45. |
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| Authors: | YE Shao-qun |
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| Abstract: | At present, local government couldn't realize its all functions and correctly deal with relationship between the center and the locality with unstable local revenues. The main reason is that, kck of basic regulation of taxes it can not identify imposing methods and major taxes according to the system of tax division between central and local governments. Therefore, the paper approaches that it is the key to settle stable local tax system and the land tax and property tax would be suitable for being the major taxes in the local tax system. |
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| Keywords: | local tax system land tax property tax |
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