Local Tax Reform: Focusing on Division of Tax Categories

摘要：

Since reformation of tax distribution system was implemented in 1994, theoretical immature and lack of practical experience results in some problems, such as undue proportion of sharing taxes, uncertainty about main local taxes, and smallscale revenue of local government concerning tax division. This article follows the principles of tax division between central and local taxes, and further divides and sets local taxes scientifically and reasonably.

关键词： localtax basicprinciples taxdivision

作者: Wen Qi

作者单位: School of Finance and Taxation, Guangdong University of Business Studies Guangzhou, China 510000

会议类型: 国际会议

会议名称: 2011 International Conference on Business Management and Electronic Information(2011商业管理与电子信息国际学术会议 BMEI2011)

会议地点: 广州

会议语种:英文

页码: 1-5

在线出版日期: 2011-05-13（万方平台首次上网日期，不代表论文的发表时间）