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正确把握大思路配套推进分税制--兼与"纵向分两段,横向分两块"的主张商榷
引用本文:贾康.正确把握大思路配套推进分税制--兼与"纵向分两段,横向分两块"的主张商榷[J].中央财政金融学院学报,2005(12):1-4,35.
作者姓名:贾康
作者单位:财政部财政科学研究所,北京100036
摘    要:本文在总结并充分肯定了1994年分税制改革的大方向和基本制度成果的基础上,提出了省以下财政体制并没有真正进入分税制轨道的基本判断,进而提出了"跳出财政看财政"的全局性思维观念,对症下药,结合国情寻求在渐进改革中以"扁平化"为导向,逐步落实省以下的分税制.

关 键 词:分税制  省以下财政体制
文章编号:1000-1549(2005)12-0001-04
收稿时间:2005-11-21
修稿时间:2005-11-21

Under the Guaidance of Macro Thoughts to Improve Fiscal Decentralization
JIA Kang.Under the Guaidance of Macro Thoughts to Improve Fiscal Decentralization[J].Journal of Central University of Finance & Economics,2005(12):1-4,35.
Authors:JIA Kang
Abstract:The article fully confirms the It also points out that the fiscal system with fore, the author suggests that the fiscal sys Chinese reality and gradually developed into fiscal n pro decentralization policy vince is not on the way and its achievements since 1994 of tern reform within the province a fiscal decentralization system fiscal d should ecentralization. There be combined with the
Keywords:Fiscal decentralization Fiscal system within province
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