| 我国财政收入的规模与结构分析 |
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| 引用本文： | 肖婷玉.我国财政收入的规模与结构分析[J].广东农工商职业技术学院学报,2014(2):47-52. |
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| 作者姓名： | 肖婷玉 |
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| 作者单位： | 武汉大学政治与公共管理学院,湖北武汉430072 |
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| 摘 要： | 财政收入规模与结构一直是学术界探讨的热点话题。通过对我国财政收入规模与结构现状的相关细致分析，并结合十八届三中全会中关于财政体制改革的文件要旨，得出了建立现代财政体制的几点启发。
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| 关 键 词： | 财政收入 财税体制 中央 地方 财政关系 改革 |
Analysis of the Financial Scale and Structure of China |
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| XIAO Ting-yu.Analysis of the Financial Scale and Structure of China[J].Journal of Guangdong AIB Polytechnic College,2014(2):47-52. |
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| Authors: | XIAO Ting-yu |
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| Institution: | XIAO Ting-yu (School of Political Science and Public Administration, Wuhan University, Wuhan 430072, China) hetrat.t-.Th f; .ol ooln o..-1 o＋,＋ f Pl,.＇_n 1.. l k^^-- ＋1.. k＋ ＂ |
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| Abstract: | The financial scale and structure of China has always been the hot issue of the academic community. The Third Plenary Session of 18th Central Committee has put forward the reform of the financial system. This paper combines the gist of reform and the detailed analysis of China’s financial scale and structure, arriving at some main points of deepening the reform of fiscal and tax system. |
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| Keywords: | fiscal revenue financial and tax system central government local government financial relationship reform |
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