| 完善地方税收法律体系的相关问题 |
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| 引用本文： | 熊英. 完善地方税收法律体系的相关问题[J]. 北京行政学院学报, 2003, 0(5): 55-58 |
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| 作者姓名： | 熊英 |
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| 作者单位： | 北京行政学院,法学教研部,北京,100044 |
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| 摘 要： | 本对完善地方税收法律体系的相关问题进行了讨论，认为：走出思想认识上的误区，是完善地方税收法律体系的前提；理顺中央与地方的财政关系，是完善地方税收法律体系的基础和保障；优化地方税种配置，是完善地方税收法律体系的中心内容；建立统一的、多层级的地方税收规范体系，是当前完善地方税收法律体系的首要任务。
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| 关 键 词： | 地方税收法 法律体系 税种配置 地方税收收入 财政关系 |
| 文章编号： | 1008-7621(2003)05-0055-06 |
| 修稿时间： | 2003-01-08 |
The Problems about Perfecting Jurisprudence of Local Revenue |
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| Xiong Ying. The Problems about Perfecting Jurisprudence of Local Revenue[J]. Journal of Beijing Administrative College, 2003, 0(5): 55-58 |
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| Authors: | Xiong Ying |
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| Abstract: | With a discussion on the related problems of improving the legal system of local tax, the paper holds that dissipating the ideological misunderstanding is a prerequisite of improving this system, smoothing the financial relationship between central and local governments is a basis and guarantee of the improvement, optimizing the arrangement of local tax kinds is the main content and building up a united system of local tax regulation with different levels is its primary undertaking. |
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| Keywords: | local tax the financial relationship between central and local governments the arrangement of tax kinds the system of tax regulation |
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