Since the reform and opening up,China's fiscal system reform has led to many obvious changes in local taxation system,and then the revenue division,expenditure responsibility division and transfer payment system in the financial relationship between the central and local governments are undergoing constant adjustment.On the basis of reviewing the development and changes of the local tax system since the reform and opening up,this paper analyzes the existing problems and challenges faced by the current local tax system,and combined with the current economic situation,the paper proposes to strengthen the reform of the local tax system,gradually reform the sharing tax sources mechanism,transform the VAT on final retails to local retail and service tax,and grant the right of collecting and managing the real estate tax to local governments if macroeconomic conditions allow.
关键词
地方税/财税体制/分享税源/地方零售和劳务税/房地产税
Key words
Local taxes/Fiscal system/Sharing of tax sources/Local retail and service taxes/Real estate tax
维普
万方数据