【作者】 李剑波；

【导师】 王德高；

【作者基本信息】 武汉大学 ， 财政学， 2004， 硕士

【摘要】 从1994年至今，分税制财政体制改革为推动我国财政管理体制和国民经济的发展起到了不可低估的作用。但受当时历史背景和现实状况的局限，地方税体系的构建问题并未得到充分的重视，这直接造成了我国财政分配体制的不规范，严重影响了地方政府职能的正常发挥。因此，本文以财政分权理论为基础，以地方税收入规模、中央地方税收管理权限的划分、地方税种结构的完善为切入点，对我国地方税体系的完善进行了深入的研究。 本文的第一章以规范分析为主，由地方税体系相关概念的界定和地方税体系存在的理论依据两大部分构成，以财政分权理论为全篇的扩展打下了的基础。第二章沿着我国地方税体系的税种沿革和税收管理权限划分状况两条主线对我国地方税体系的变迁作了系统的回顾，使我们更加了解了我国地方税体系的变迁规律。第三章通过引用大量数据，对我国的地方税收入规模的总量特征、税种结构、地区结构进行了综合分析，并与发达国家的现实情况进行了对比，使我们更加清楚明了得看到了我国地方税体系存在的现实问题及其出现的原因。第四章则是通过借鉴美、日、德三国的经验，为我国税收管理权限的合理划分提出了建议。第五章从中央与地方税种的划分、地方税主体税种的选择、现行税种的完善、地方非税收入的改革四个方面对地方税种结构的完善进行了深入的分析。更多还原

【Abstract】 Since 1994,the reform of the tax sharing system has played a great effect in promoting the development of the finance management system and the national economy. But due to the historical background and the limits of that tune, the problem of constructing the local tax system has not been paid attention to, which directly leads to the anomaly allotting of our revenue system and distorts the function of the local governments. So based on the theory of fiscal decentralization ,the article investigates the scale of the income of the local tax, the partition of the tax management power between the center and the local, the perfection of the local tax structure.The first chapter emphasizes the normative analysis, consisting of two parts- the concepts on the local tax system and the theory foundation of the local tax system, and lays down the foundation for the whole article basing on the theory of fiscal decentralization. The second chapter traces back the vicissitudes of our local tax system basing on the two main ways-the evolution of our local tax structure and the division of the tax management power and makes us know more about the rules of the evolution of our local tax system. The third chapter shows us the current problems and causes in our local tax system by quoting lots of data to analyze the gross feature of the income, the structure of the revenue type, the structure of the region and compare with the developed countries. The fourth chapter gives some advice on partitioning of the tax management power by learning from the experiences of America, Japan and German. The fifth chapter analyzes the perfection of the local tax structure from four aspects including the division of the tax type between the center and the local, the electing of the main tax in the local tax system, the perfection of the current tax and the reform of the nonrevenue.更多还原