完善地方税收体制改革探索

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1、完善地方税收体制改革探索内容提要地方税收体制改革怎样更完善？本文作者从三个方面展开了论述。第一部分，我国地方税体制的现状和问题分析。从我国地方税制的形成与发展，着重分析了我国地方税制存在的主要问题：地方税制改革滞后、税种设置不科学、不规范、税权过于集中于中央等。第二部分，从我国现行地方税收体制与国际税收体制的比较中，分析国际上通行的三种地方税制模式，即分权制、中央集权制和分权与集权相结合制。作者分别以美国、法国和日本为例进行了比较分析。得出三种模式的优缺点，以及我国现行税制中的薄弱环节。第三部分，作者从完善我

2、国地方税制改革模式入手，首先从完善地方税制改革需加强的环节考虑，分析现行税制弊端及改革方法。进而过渡到完善地方税制改革模式。提出两种模式：一是完善现行的分税制模式，要加大地方税收立法权；二是建立全国统一的中央税制模式。分析了实行这一模式时机成熟的客观原因，最后得出建立并完善全国统一的分税制下的征管模式，是我国税收体制改革的必然发展趋势的结论。完善地方税收体制改革探索目录一、我国地方税体制的现状和问题分析················································1㈠、我国地

3、方税体制的形成与发展·······················································1㈡、我国地方税体制的现状··········································································2㈢、我国地方税制存在的主要问题·······················································31、地方税制改革滞后·······················

4、·····························································32、地方税税种设置不科学·······································································43、地方税种划分不规范··············································································44、地方税缺乏主体税种··········

5、····································································55、税权过分集中于中央··············································································56、地方保护倾向严重····················································································6二、我

6、国现行地方税收体制与国际税收体制的比较分析····6㈠、地方税制的三种模式·················································································71、分权式地方税制··························································································72、中央集权式地方税制···························

7、···················································83、分权与集权相结合的地方税制····················································9㈡、地方税制的比较分析·················································································101、地方税收管理权限的划分······························

8、···································102、地方税种的划分形式··············································································113、地方税种是否与中央共享····························································