| 试论分税制下的地方财源建设 |
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| 引用本文： | 张鹏程.试论分税制下的地方财源建设[J].深圳大学学报(人文社会科学版),1996(4). |
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| 作者姓名： | 张鹏程 |
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| 作者单位： | 江苏省如皋市财政局 |
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| 摘 要： | 本文分析了分税财政体制对地方财政经济的影响和分税制下地方财源建设的新特点，提出了分税制下地方财源建设的思路与对策．
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| 关 键 词： | 财政体制，分税制，地方财源 |
Amplification of Financial Resources under the System of Tax Distribution |
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| Zhang Pengcheng.Amplification of Financial Resources under the System of Tax Distribution[J].Journal of Shenzhen University(Humanities & Social Sciences),1996(4). |
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| Authors: | Zhang Pengcheng |
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| Institution: | Zhang Pengcheng |
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| Abstract: | Proceeding from an analysis of the influence exerted upon local finance and economy by the system of tax distribution and of the new features of local financial resources' amplification, the author puts forth his solutions to the issues of expanding local financial resources. |
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| Keywords: | financial structure system of tax distribution local financial resources |
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