| 中国“十二五”时期税收划分思路探讨 |
| |
| 引用本文： | 杨志勇.中国“十二五”时期税收划分思路探讨[J].涉外税务,2011(3). |
| |
| 作者姓名： | 杨志勇 |
| |
| 作者单位： | 中国社会科学院财政与贸易经济研究所; |
| |
| 基金项目： | 中国社会科学院财政与贸易经济研究所重点课题“主权债务危机与中国财政政策选择”的阶段性研究成果之一 |
| |
| 摘 要： | 十二五时期,中国财政体制改革还需全面突进。税收划分应按照财权、财力与事权相匹配的原则进行改革。本文提出了一个税收划分的基本方案,并对房产税、营业税、资源税等相关问题作了分析。
|
| 关 键 词： | 分税制 地方税 财税改革 |
An Exploration on Trend of Tax Division in the Period of the Twelfth Five-year Inquiry Plan in China |
| |
| Zhiyong Yang.An Exploration on Trend of Tax Division in the Period of the Twelfth Five-year Inquiry Plan in China[J].International Taxation In China,2011(3). |
| |
| Authors: | Zhiyong Yang |
| |
| Institution: | Zhiyong Yang |
| |
| Abstract: | During the Twelfth Five-year Plan period,Chinese fiscal system reform would be deepened in accordance with financial power,financial capability and authority of powers.This paper provides a fundamental plan of tax division and makes analysis on the real estate tax,business tax,resource tax and etc. |
| |
| Keywords: | Tax division system Local tax Fiscal and tax reform |
| 本文献已被 CNKI 等数据库收录！ |
