| 试论地方税收调控法律制度 |
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| 引用本文： | 冯小兵.试论地方税收调控法律制度[J].山西大学师范学院学报,2008,7(1):64-66. |
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| 作者姓名： | 冯小兵 |
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| 作者单位： | 山西大学法学院,山西太原030006 |
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| 摘 要： | 政府之间的税权划分,要求相应划分财权和事权,以获得足够的财力履行各级政府承担的职责。目前,我国地方税收存在诸多问题,由此引发了一系列负面效应,必须进行相关调整。研究表明,在分税制体制下进行地方税改革,建立近期和远期改革目标,提高税收效率和地方政府职能的有效性,将有助于完善我国地方税收调控法律制度。
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| 关 键 词： | 地方税收 税收调控 分税制 法律制度 |
Tentative Discussion on Legal System of Local Taxation Adjustment and Control |
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| FENG Xiao-bing.Tentative Discussion on Legal System of Local Taxation Adjustment and Control[J].Journal of Teachers College of Shanxi University,2008,7(1):64-66. |
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| Authors: | FENG Xiao-bing |
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| Institution: | FENG Xiao-bing (Law School, Shanxi University, Taiyuan 030006, China) |
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| Abstract: | The division of taxation authority within the government requires relevant division of financial power and administration so as to obtain sufficient financial capability to fulfill the responsibilities by all levels of governments. Studies show that to carry out local taxation reform under the system of divided taxation, to establish the reform goals for near and far future, to raise the efficiency of taxation and validity of local government functions will be helpful in the perfection of China＇s legal system of local taxation adjustment and control. |
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| Keywords: | local taxation taxation adjustment and control divided taxation system legal system |
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