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ying gai zeng hou wan shan di fang shui ti xi de tan tao
Author(s): 
Pages: 157-158
Year: Issue:  4
Journal: Heilongjiang Foreign Economic Relations & Trade

Keyword:  分税制公共服务地方税体系;
Abstract: 为适应经济社会发展,我国经历了多次税制改革.“营改增”是为了优化税制结构,实现各行业间的税负均衡,但改变了原地方税体系格局,存在着地方政府税收与财政支出差距扩大、地方缺乏主体税种、辅助税种贡献低和地方财政收入减少等问题.提出各级政府应明晰事权和财权,科学划分中央与地方税种、重新确定地方主体税种、发挥具有地方特色的辅助税种作用和调整共享税的分享比例等完善地方税制体系的措施.
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