主体税种

关于确立地方税主体税种的思考

Thinking on the Definition of the Main Type of Tax in the Local Tax

我国目前的证券税制以证券交易印花税为主体税种。

The tax system of the current security is taken the stamp tax of the stock exchange as its main type of tax .

因此，有必要培育地方主体税种。

So it is necessary to cultivate main body of local taxation .

论我国市级财政主体税种的选择与培育

On the Choosing and Fostering Main Local Tax of Municipal Public Finance

从远期目标看，财产税应建设成为我国地方税的主体税种。

Estate tax can be the main body of local taxation in the long-term .

从国际比较角度谈我国主体税种优惠政策的有效性

Validity of the Privilege Policies of Main Body Tax Items from the International Comparative Angle

地方政府促进经济增长的重点转向城市化建设，以保证土地财政和地方主体税种的优先增长，同时以城市化带动工业化，实现经济增长目标。

Local government to promote economic growth point to urbanization construction to ensure fiscal and tax increase .

各主要税种技术特点分析及我国主体税种的选择

A Discussion on the Various Technical Characteristics and the Choice of the Subject Categories of Taxes in China

当前，企业所得税是我国税制结构中的主体税种之一。

At present , enterprise income tax is one of the main categories in our system tax structure .

在西方主要发达国家，作为主体税种的个人所得税制已日臻完善。

As a principal kind of tax , the tax system of personal income tax is gradually consummated .

印花税作为中国证券市场上的主体税种，引入国内已十几年时间。

It has been over ten years since the stock exchange stamp tax was first brought into China .

这一前提为构建地方税主体税种营造了科学和谐的背景环境。

This premise creates a scientific and harmonious environment for building the main category of local tax system .

随着社会经济的发展，其主体税种的地位也逐步显现与加强。

With the development of society and economy , its position as a main tax is gradually presented and enhanced .

它作为我国的主体税种，税源大、税负弹性也大，存在很大的筹划空间。

It is main tax category in our country . Its tax source is wide and tax burden elasticity is great .

而此一系列问题正是我国地方税主体税种无法明确的重要诱因，也成为了我国健全与完善地方税体系的羁绊。

But this serie of questions are precisely the main cause to our country unable to clear the main category of local tax system .

在世界各国税收发展的历史上，财产税曾作为主体税种发挥过重要作用。

On the history of the development of tax revenue in theworld , property tax have played important role as main category of taxes .

我国现行主体税种都不同程度地破坏了各种市场资源配置的均衡条件，降低了经济运行效率，产生了超额负担。

The present major categories of taxes have damaged balanced condition for resource allocation to a certain extent , reduced economic efficiency and generated excess burden .

在财政收入方面，自1994年税制改革以来，建立了以增值税为主体税种的税收制度。

With respect to fiscal revenue , a taxation system with a value-added tax as the main element had been established since the taxation reform in 1994 .

本文在最后对解决县治财政困境进行了一些探讨，即实行转移支付制度化和县级主体税种稳定化。

Finally this dissertation has discussed briefly about the countermeasures to solve the county finance dilemma , which are institutionalizing transfer payments and stabilizing county major taxes .

本文分析了中国宏观税负结构模式、主体税种的选择标准和主体税种的选择，在此基础上了提出了中国宏观税负结构模式。

This paper discussed the selection criteria and the selection of the main kind of tax , pointed out the pattern of China 's macroscopic tax burden structure .

而且，从长期来看，物业税作为地方主体税种的潜力比较大，能为地方政府提供长期稳定的收入来源，有利于地方政府职能的实现。

In the long term , property tax can provide a stable source of revenue for local governments , and may become the main tax of the local finance .

营业税是我国地方的主体税种之一，在新一轮税制改革的背景下，营业税问题备受关注。

Business tax is one of the main bodies of our local tax . At the new-round tax system reform background , the business tax issue receives the attention .

地方税主体税种是地方税体系的核心，它为地方政府提供稳定的收入来源，保障地方政府职能部门的正常运转。

The main category is the core of local tax system , it provides stable source of income for local governments and ensure the local governments ' normal operation .

近代中国的税收制度经历了从传统的以简单直接税为主体税种向以间接税为主过渡并进入以现代的直接税为主的现代化过程。

The taxation system in recent China proceeded in the three stages from the traditional simple direct tax to indirect tax , then to modern direct tax as main tax .

个人所得税是世界上大多数国家的主体税种之一，承担着组织财政收入、调节收入分配、调节经济运行的重要作用。

Personal income tax is one of the main taxes in most countries , bear the organizational revenue , regulating income distribution , an important role in regulating the economy running .

房地产保有环节税的税权过度集中于中央，严重影响了我国地方税收体系的建设与地方主体税种的培养。

The power of the tax concentrates excessively in the central , which seriously impacts on the construction of the local tax system and the cultivation of the local main taxes .

通过对义务教育财政特点的分析，我们认为指定消费税为义务教育财政的主体税种是一种较为理想的选择。

Through analysing the financial characteristic of compulsory education , we think that it is a comparatively ideal choice to appoint consumption tax as the financial subject tax category of compulsory education .

随着证券市场的逐渐发展成熟，证券所得税代替证券流转税成为证券税制的主体税种，对证券市场发挥主要的税收调控作用，已经是大势所趋。

With the development of securities market , there is a trend that securities income tax instead of securities indirect tax becomes the main tax and has deep effect on securities market .

健全的税制既包括每一个税种税制要素的合理设计，也包括税制中主体税种和辅助税种的合理搭配。

An integrated tax system includes not only the reasonable design of each tax category ' elements , but also the reasonable collocation of the main tax categories and the assistant tax categories .

本文主要由五部分构成对地方税主体税种问题研究的框架：首先明确了本文的研究背景、研究意义及研究方法和思路。

This paper mainly consists of five components about the research framework of the main category of local tax system : firstly introduces the research background , significance and research methods and ideas .