地方税体系研究
地方税体系研究

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根据学界主流的观点,地方税是指依据中央立法或经过法定程序由地方立法,与地方经济密切相关,由地方政府负责组织征收并且收入由地方政府支配的各种税的统称。地方税体系,按其构成成分来看,应该包括税权划分、纵向财力分配、税种配置以及管理机制等方面内容。

  • Released: November 16, 2020
  • Author: 升 李
  • Rating: 4,9
  • Publisher: Ebook DIgital Agency
  • Total Page: 585 pages
  • File Size: 3670 KB

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