我国地方税权的确立及其运行机制研究

The local tax rights is not only related to national and social stability,but also conducive to the healthy functioning local government authorities. To devide tax power scientific and normative,it should strive to combine the central right diligently leading with moderate local power. It means the division of tax power should take full account of the power demand and financial expenditure of local governments. To wisely and rationally choose a main local tax category,we should reform and adjust the local secondary tax categories,and promote the public financial system for public service equalization,give local society tax power and set up the tax revenue harmonizing committee for guiding competition and cooperation. We should make a legal system for regulating the tax revenue competition between governments so that the positive result of the tax revenue competition will be guaranteed and the wicked tax revenue competition will be prevented.