关于地方税体系构建的浅论

摘要

随着"营改增"的全面施行,地方主体税种缺失,严重制约地方税收收入的增长.因此,重构地方税体系的愿望尤为凸显.以地方税体系构建的必要性为前提,着重分析构建地方税体系及其主体税种过程中所必须考虑的基础性和特殊性问题.由此提炼出构建地方税体系的总体思路,即从确定税基、确定税权、设置主体税种及特色税种、完善共享税分成制度以及优化地方税法规与加强地方税征管五个方面来具体阐述.%With the full implementation of replacing the business tax with value-added tax reform,the lack of local main taxes has seri-ously restricted the growth of local tax revenue,so the desire to reconstruct the local tax system is particularly prominent.Based on the ne-cessity of the construction of the local tax system,this paper focuses on the basic and specific issues that must be taken into consideration in the process of constructing the local tax system and its main tax categories.We can summarize the general idea of building the local tax system,dividing into five aspects to elaborate.That embody the identification of tax base,tax right,determining the main taxes and special taxes,setting up perfect tax sharing system,optimizing the local tax regulations and strengthening the collection and management of the local tax.