Dòng Nội dung
1
中国税制改革中的直接税问题 = The Reform of Direct Taxes in Tax Reform in China / 贾康. // Journal of Huazhong normal University. Vol.54, No.3(2015)
2015.
1-8 p.

China is in the era of a comprehensive reform which urgently needs the institutional innovation supported by implementing modern governance,modern market system,modern financial system and comprehensively advancing rule of law.Under such a background,tax reform,especially the reform of direct taxes has been given great significance.Currently,the main direct taxes in China are real estate tax and personal income tax,which has a low percentage in the total tax revenue.Increasing the proportion of direct taxes is urgently required which helps adjusting the income distribution,reducing the tax misery index of the overall society,and therefore promoting social harmony.We should have a correct understanding of the adjustment function of tax,learning from the experience and lessons at home and abroad,and undertaking the historical responsibility of tax reform.At present,the optimal adjustment of taxes mainly starts from personal income tax and property tax.The reform of personal income tax mainly comes to promote the combination of classification collection and comprehensive collection,as well as to solve the coordination issues between departments,in addition,a further consideration should be taken on the levels,differences and magnitude of tax rates.Real estate tax has a noteworthy catalytic effect on the construction of democratic financial management and legal financial management system.The complexity of assessing the tax base and the possibility of tax dodge shall not constitute a reason to prevent levying taxes.It’s better to‘speed up the legislative’,increase transparency in the process of implementation and focus on democratic participation and democratic supervision.Inheritance tax does not have the taxation conditions yet;to impose such a tax must construct the framework of property reporting system of China’s officials at first.
2
财政分税制与地方预算自主权 / 熊伟. // Wuhan University Journal(Philosophy & Social Sciences) Vol 68, No.3 (2015).
湖北省武汉市 : 双月, 2015
8-11 p.

<正>就其逻辑结构而言,《预算法》主要调整财政权力的横向配置,预算编制、审批、执行和监督,依次排列。把握这条主线,整部法律纲举目张,一目了然。其实,在主线之外,还有一条不引人注目的副线,即如何处理中央与地方之间的预算关系。只是,当《宪法》尚未对此清晰界分时,《预算法》不得不保持低调,仅仅确认"国家实行中央与地方之间分税制"、"一级政府一级预算",其他内容则语焉不详。本文以地方预算自主权为题,旨在发现《预算法》的另一面,为规范央地财政关系寻觅新机.
3
财政分税制与地方预算自主权 / 熊伟. // Wuhan Universiy Journal. 2015, Vol. 68. // 武汉大学学报. 哲学社会科学版g2015, 第68卷.

8-11 p.

<正>就其逻辑结构而言,《预算法》主要调整财政权力的横向配置,预算编制、审批、执行和监督,依次排列。把握这条主线,整部法律纲举目张,一目了然。其实,在主线之外,还有一条不引人注目的副线,即如何处理中央与地方之间的预算关系。只是,当《宪法》尚未对此清晰界分时,《预算法》不得不保持低调,仅仅确认"国家实行中央与地方之间分税制"、"一级政府一级预算",其他内容则语焉不详。本文以地方预算自主权为题,旨在发现《预算法》的另一面,为规范央地财政关系寻觅新机。