| 分税制下中央与地方收入管理权限的变化、存在问题及对策研究 |
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| 引用本文： | 洪江,高远.分税制下中央与地方收入管理权限的变化、存在问题及对策研究[J].西华大学学报(哲学社会科学版),2008,27(3). |
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| 作者姓名： | 洪江 高远 |
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| 作者单位： | 1. 泉州地税,福建泉州,362000
2. 安徽财经大学,安徽蚌埠,233041 |
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| 摘 要： | 中央实施的分税制客观上削弱了地方的收入管理权限,致使中央与地方之间以及地方政府之间的财政自给能力都出现方向性变化.地方政府为了应对这一变化,开始脱离正常的轨道寻求其他出路.于是,分税制改革便演变成了中央与地方之间变相的博弈.目前只有通过调整收入管理权限、改进省以下分税制和完善转移支付制度,才能使博弈迈上正常的轨道.
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| 关 键 词： | 分税制 博弈 反弹 省以下分税制 中央与地方 收入 管理权限 变化 存在 问题 对策 研究 Distribution System Local Central 转移支付制度 完善 改进 调整 博弈 演变 税制改革 |
Disguised Game between Central and Local Governments on the System of Tax Distribution |
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| HONG Jiang,GAO Yuan.Disguised Game between Central and Local Governments on the System of Tax Distribution[J].Journal of Xihua University:Philosophy & Social Sciences,2008,27(3). |
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| Authors: | HONG Jiang GAO Yuan |
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| Institution: | HONG Jiang1 GAO Yuan2(1.Quanzhou Municipal Local Taxation Bureau,Quanzhou,Fujian,362000,2.Anhui University of Finance , Economics,Bengbu,Anhui,233041) |
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| Abstract: | The reformed Tax Distribution System weakens the local revenue authority,resulting in the direction change on the self-financing capacity of both the central and local governments.Facing this change,local governments began to seek alternatives away from the normal track.As the matter of fact,the reform of Tax Distribution System has evolved the substance of the central and local governments between the disguise of the game.Under such circumstance,only by adjusting the income authority,improving the Tax Dist... |
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| Keywords: | tax distribution system game rebound |
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