| 关于继续完善分税制财政体制的几点思考 |
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| 引用本文： | 杨宁.关于继续完善分税制财政体制的几点思考[J].西华师范大学学报(自然科学版),2009(5):62-66. |
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| 作者姓名： | 杨宁 |
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| 作者单位： | 西华师范大学商学院,四川,南充,637009 |
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| 摘 要： | 我国分税制自1994年实施以来,总体说来是成功的.但是存在的问题依然是很严重,主要有财权事权不对称,地方政府无税收主动权,税收成本高,转移支付体系也不健全.从构建公共财政理论的角度出发,需要政府采用系列的政策措施对原有的分税制体制加以完善.
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| 关 键 词： | 分税制 财权 事权 税制成本 转移支付 |
On How to Improve the Current Tax Distribution System |
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| YANG Ning.On How to Improve the Current Tax Distribution System[J].Journal of China West Normal University:Philosophy & Social Sciences,2009(5):62-66. |
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| Authors: | YANG Ning |
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| Institution: | YANG Ning(College of Commerce,China West Normal University,Nanchong 637009,China) |
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| Abstract: | Since the implementation of the current tax system,it has made some positive results.But the problems of this system are serious.First,the financial power and the responsibility of public affair are asymmetric;second,the local governments do not have right of tax and the tax cost is hight;third,the transfer payment is unperfect.So,all of these should be improved. |
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| Keywords: | tax distributiom system financial power responsibility of public affair tax cost transfer payment |
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