| 论财税法视角下的灾民社会救助 |
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| 引用本文： | 邓瑛.论财税法视角下的灾民社会救助[J].山西财政税务专科学校学报,2011,13(5):16-23. |
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| 作者姓名： | 邓瑛 |
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| 作者单位： | 华东政法大学,上海,200042 |
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| 摘 要： | 我国历来是自然灾害多发的国家。2008年的汶川地震不仅引起了我们对灾民社会救助的高度重视,还使我们意识到现阶段我国灾民社会救助在财税体系方面的不完善。因此,建立和完善应对灾民社会救助的财税体系,发挥财税政策在防灾救灾中的作用十分必要。
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| 关 键 词： | 灾民社会救助 财税政策 资金保障 |
Social Assistance of Victims Under Finance and Taxation Law |
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| DENG Ying.Social Assistance of Victims Under Finance and Taxation Law[J].Journal of Shanxi Finance and Tax College,2011,13(5):16-23. |
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| Authors: | DENG Ying |
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| Institution: | DENG Ying(East China University of Political Science and Law,Shanghai 200042,China) |
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| Abstract: | China has always maintained the history of natural disasters,2008 Wenchuan earthquake does not draw great attention to the assistance of victims but also help us realize the deficiencies in the mechanism.The Paper advises it necessary to play the role of fiscal policy in assistances and improve the fiscal policy in social assistance. |
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| Keywords: | social assistance of victims fiscal policy funds |
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