中央税

从税收职能角度研究我国中央税体系构造

Construction of Our Central Tax System

借鉴最适课税理论，我国税制改革应注意税收立法程序中参与人之间的博弈，税制结构优化，税收负担的优化，中央税与地方税的协调优化等问题。

Using the optimum taxation theory for reference , our tax system reform should take notice of gaming between participators in tax lawmaking procedure , optimizing tax structure , optimizing burden of taxation and harmonizing between central tax and local tax .

他划定了中央税和地方税的范围，期望地方的财政独立。

He differentiate the central taxes and the local taxes , he expectat the local financial independence .

西方税收理论并未将中央税与地方税关系问题作为税制优化的内容。

The relationship between the central and local taxation has not been brought into the theory of western tax system optimization ;

其中国家税务局系统负责中央税的征管，由国家税务总局垂直管理。

Central State Administration of Taxation which is responsible for tax collection and management system , vertical management by the State Administration of Taxation .

建立地方税体系和中央税体系，是实行分税制的前提和基础。

Abstract The establishment of the local taxation system and the central taxation system is the premise and basis for the implementation of the separate taxation system .

地方税体系是相对于中央税体系而言的，它是地方政府筹集财政收入的重要来源，也是地方政府履行社会经济管理职能的重要手段之一。

Local taxation system , as opposed to state taxation system , is a major source of revenue and an important means of fulfilling its social and economic management function .

1994年分税制改革，初步确立了较为完善的中央税体系。同时，我国在体制上相对固定了中央与地方之间的财政分配关系，这标志着我国地方税体系的初步确立。

Since the reform of tax division system in 1994 , our country has systematically fixed relatively the financial allocation relationship between the central and local government by primarily setting up the system of tax division .

第一节分析了OECD国家法定税率、中央所得税税前基本扣除额、和税率门槛变动规律，对法定税率与边际税率和平均税率关系进行了比较。

The first section analyzes the statutory tax rates , basic deduction before central income tax , and the tax rate threshold change patterns of the OECD countries , and compares the relation between statutory tax rate and marginal tax rate and averaged tax rate .

浅析中央与地方税权划分的优化

The Optimization of Tax Right Division Between Central and Local Governments

转型时期中央与地方税权治理机制的国际借鉴研究

Governance Mechanism of Central and Local Tax Power in Transitional Period

论中央与地方税权的划分

On the Tax Division between the Central and Local Governments

第一部分是中央与地方税权划分的一般分析，主要就税权的内涵、内容以及中央与地方税权划分的理论依据进行了阐述。

The first part is a general analysis of tax power allocation between central government and local governments .

中央实行农业税减免和农业生产直补以后，农民的生产收入明显增加，农民的生活需求层次也在不断上升。

Central agricultural tax and agricultural production subsidies after , farmers ' income increases apparently and their standard of living rises ceaselessly .

中央从所得税增量中多分享的收入，全部用于对地方主要是中西部地区的一般性转移支付。

All additional revenue received by the Central Government from increased income tax receipts will be used as general transfer payments to local governments , mainly in the central and western regions .

中央政府非税收入是政府财政收入的重要组成部分，加强中央政府非税收入管理是政府非税收入管理的重要内容。

The Central authorities non-tax revenue enters is the government finance income important component , strengthens the Central authorities non-tax revenue to enter the management is the government non-tax revenue enters the management the important content .

分税制下中央和地方间税权配置研究&由资源税博弈引发的思考

Research on Right Allocation between Central and Local Taxes & Thinking about Game Theory on Resource Tax

对此，2003年10月中央提出了物业税的改革设想，一时间关于不动产税的讨论极为热烈。

Regarding of this , in October 2003 , the central government proposed the plan of the property tax reform , and the discussion about it is extremely warm for a while .

此外，信用卡的使用还将减少中央银行的铸币税收入，削弱再贴现政策、法定准备金政策、公开市场操作等货币政策工具的效力，增大金融系统的流动性风险和信誉风险。

Besides , the use of credit cards will also reduce the seigniorage revenues of central banks , weaken the effects of monetary policy tools and raise the liquidity risk and credit risk in financial system .

而财政分权的内容之一，就是实行分税制，在现行税制体系中，按税种划分中央和地方的税收收入归属及管理权限，这便形成了中央税与地方税的分野。

One of the fiscal decentralization is the implementation of tax-sharing system , under the existing tax system , according to tax division of the central and local ownership and management of tax revenue authority , This will form the central distinction between tax and local taxes .