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分税制以后锦州市县乡财政的实证分析
引用本文:赵明英.分税制以后锦州市县乡财政的实证分析[J].辽东学院学报(社会科学版),2002,4(6):15-16.
作者姓名:赵明英
作者单位:锦州市财政局,辽宁,锦州,121000
摘    要:分税制以来 ,锦州市县乡财政仍然存在着税源结构单一、财政资金调度困难、债务沉重等问题 ,对此 ,应当借鉴经验 ,制定对策 ,以发展县乡经济 ,培植财源。

关 键 词:分税制  锦州市  财政
文章编号:1008-2751(2002)06-0015-02
修稿时间:2002年1月17日

Practical Analysis of Finance Sinzhou city and its Towns and villages after applying Dividing Taxation Systom
ZHAO Ming-ying.Practical Analysis of Finance Sinzhou city and its Towns and villages after applying Dividing Taxation Systom[J].Journal of Liaodong University :Social Sciences,2002,4(6):15-16.
Authors:ZHAO Ming-ying
Abstract:Since the dividing system was applied,there are still the problems of unitary nesource of taxation structure,hardness to circulate funds.and heavy debt in sinzhou city and all its towns and villages .so we should use the experience as reference,build some countermesa ures in order to develope the economy of towns and oillages and foister financial resources.
Keywords:dividing eaxation system  jinzhou city  Finance
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