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我国的分税制财政管理机制是1994年正式开始实施的,到目前为止,这种财政管理机制同国内经济发展和市场运营的协调性仍然较差,自从我国加入WTO以后,这种不平衡现象更是日益凸显。因此,为了进一步满足我国社会经济发展需求,以财政和事权相协调为原则,合理解决地方和中央的分配问题,创建地方和中央互不干扰的、具有独立性的税收体系,同时使地方税收体系在国内社会经济体系运行中发挥积极作用,已然成为税收管理机制改革的重要内容之一,本文将针对我国地方税收法律体系问题进行深入分析和探究。
The tax-sharing fiscal management system in our country was formally put into effect in 1994. So far, the coordination between this fiscal management mechanism and the domestic economic development and market operation remains poor. Since China’s accession to the WTO, this imbalance has been Increasingly prominent. Therefore, in order to further meet the needs of China’s social and economic development, the principle of coordination between finance and power should be adopted to rationally solve the problem of distribution between the local authorities and the central authorities, and a mutually independent tax system should be established between local governments and the central authorities. At the same time, the local tax system To play a positive role in the operation of the domestic social and economic system has become an important part of the reform of the tax administration mechanism. This article will conduct an in-depth analysis and probe into the legal system of local taxation in our country.