| 政府间税种配置的理论研究 |
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| 引用本文： | 李丽,许艳芳.政府间税种配置的理论研究[J].长安大学学报(社会科学版),2002,4(3):38-40. |
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| 作者姓名： | 李丽 许艳芳 |
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| 作者单位： | 1. 长安大学,经济管理学院,陕西,西安,710064
2. 河北交通职业技术学院,河北,石家庄,050091 |
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| 摘 要： | 中国现行税种在政府间配置的不科学、不规范 ,不但影响了税种职能的充分发挥 ,而且成为分税制财政体制和地方财政体制进一步改革的“瓶颈”,改革现行税种划分方法势在必行。分析了现行政府间税种配置存在的问题 ,从理论及国际经验出发 ,提出了中国政府税种配置的政策建议。
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| 关 键 词： | 税种配置 税种划分 中央税 地方税 分税制 |
| 文章编号： | 1671-6248(2002)03-0038-03 |
| 修稿时间： | 2002年1月28日 |
Research on the Theory of Tax Categories Allocation Between Governments |
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| LI Li ,XU Yan fang.Research on the Theory of Tax Categories Allocation Between Governments[J].Journal of Chang'an University(Social Sciences Edition),2002,4(3):38-40. |
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| Authors: | LI Li XU Yan fang |
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| Institution: | LI Li 1,XU Yan fang 2 |
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| Abstract: | At present, the tax categories allocation between governments is unscientific and nonstandard. This not only affects the function of categories but also discourages more reform of finance system of tax assignment and the finance system of regional.So it is essential to reform today's tax categories allocation. The main problems on the tax categories allocation between governments are analyzed. According to the theory and international experience, it put forward the policy suggestions for tax categories allocation in our government. |
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| Keywords: | tax categories allocation tax categories division central taxes local taxes system of tax assignment |
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