| 增强地方财政能力问题探析 |
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| 引用本文： | 刘明慧. 增强地方财政能力问题探析[J]. 大连海事大学学报(社会科学版), 2002, 1(3): 62-65,69 |
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| 作者姓名： | 刘明慧 |
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| 作者单位： | 东北财经大学,财税学院,辽宁,大连,116025 |
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| 基金项目： | 大连市科技计划项目 (2 0 0 114 5 ) |
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| 摘 要： | 分析了我国目前地方税体系建设与地方税权方面存在的问题 ,探讨了我国加入WTO对地方财政能力的影响 ,提出了建立健全地方税体系 ,合理划分政府间税权及在加入WTO后增强地方财政能力的政策建议。
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| 关 键 词： | 地方财政能力 地方税体系 税权划分 WTO |
| 文章编号： | 1671-7031(2002)03-0062-04 |
| 修稿时间： | 2002-03-20 |
Research on enhancing the local finance capability |
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| LIU Ming hui. Research on enhancing the local finance capability[J]. Journal of Dalian Maritime University:Social Science Edition, 2002, 1(3): 62-65,69 |
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| Authors: | LIU Ming hui |
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| Abstract: | Analyzes the current construction of local tax systems and the existing problems about the local tax rights in China,discusses the effects on the local finance capability with our country's joining WTO, puts forward the policy suggestions for governments on the establishment of healthy local tax systems, the rational classification of tax rights among governments of different level and the enhancement of local finance capability after China's joining WTO. |
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| Keywords: | local finance capability local tax system classification of tax right WTO |
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