划分税种

第五，缩短财政管理层级，为合理划分税种事权财权创造条件。

Fifth , to reduce the level of financial management , for a reasonable division of property tax powers to create the conditions .

因此，必须从合理确立地方主体税种，赋予地方适度的税收立法权，合理划分税种，改革现行地方税种，构建地方税权的制度约束机制等方面完善我国地方税制。

Therefore , in order to perfect our local tax system , we must identify the main tax types of local tax reasonably , endow the rights of legislation for local governments moderately , divide tax types , reform present local tax types and so on .

因此，本文以财政分权理论为基础，以地方税收入规模、中央地方税收管理权限的划分、地方税种结构的完善为切入点，对我国地方税体系的完善进行了深入的研究。

So based on the theory of fiscal decentralization , the article investigates the scale of the income of the local tax , the partition of the tax management power between the center and the local , the perfection of the local tax structure .