我国地方税制的历史沿革与发展探析

地方税制是国家税收制度的组成部分 ,国家进行税制调整常引起地方税制的变化 ,税制调整又与财政体制的变化相关联。由于地方税制是以中央与地方分财权为前提 ,因此确立什么样的中央与地方的财政分配关系直接决定着地方税制是否存在 ,以及地方税制的存在形式。财政体制发生变化 ,地方税制必然随之变化 ,税制调整和财政体制调整往往是交织在一起的。文章在回顾与总结我国税收制度发展和改革历程的基础上 ,探讨了地方税制产生和发展以及运行的一般规律 ,并对进一步完善地方税体系 ,使地方税收活动规范化、民主化、科学化提出了设想

The Historical Evolution of China's Local Taxation System and an Exploration of its Legal Principles

Local taxation is a constitutive part of China's taxation system,and state taxation reforms have often entailed changes to local taxation_changes also related to finance system reforms.Because the local tax system reflects a separation of financial powers between the central and local government,establishing the fiscal distributive relations between the central and local governments has directly determined what local taxes can exist and what form they can take. Ajustment of the tax system and of the finance system are inextricably bound together.This paper reviews and assesses the development and reform of China's tax collection system,and based on that it explores the birth and development of local taxation and its patterns of operation.It offers ideas for the regularization,democratization and rationalization of local tax collection.