| 规范我国政府间转移支付制度的几点思考 |
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| 引用本文： | 宋学红. 规范我国政府间转移支付制度的几点思考[J]. 税务与经济, 2006, 0(5): 39-41 |
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| 作者姓名： | 宋学红 |
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| 作者单位： | 吉林财税高等专科学校,吉林,长春,130062 |
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| 摘 要： | 转移支付制度作为实现财力均衡的基本手段,它在很大程度上影响着一个国家的经济发展和财政体制的效率和公平。我国虽实行分税制财政体制十多年,转移支付制度也在逐渐完善之中,但在实际工作中仍然存在诸多问题,与规范的政府间转移支付制度尚有一段距离。
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| 关 键 词： | 转移支付 财政体制 事权 |
| 文章编号： | 1004-9339（2006）05-0039-03 |
| 收稿时间： | 2006-04-12 |
| 修稿时间： | 2006-04-12 |
Several Thoughts on the Standardization of China''''s Governmental Transfer Payment system |
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| Song Xue-hong. Several Thoughts on the Standardization of China''''s Governmental Transfer Payment system[J]. Taxation and Economy, 2006, 0(5): 39-41 |
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| Authors: | Song Xue-hong |
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| Affiliation: | Jilin Finance and Taxation Junior College, Changchun, 130062 |
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| Abstract: | As a basic means to maintain the balance of financial strength,the transfer payment system influences to a great extent a country's economic development and efficiency and fairness of the fiscal system.Though we have adopted a fiscal system of tax distribution for many years,and the transfer payment system is improving,there are still many problems in daily practice and a lot of things to be improved towards a standardized governmental transfer payment system. |
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| Keywords: | transfer payment fiscal system authority over the administrative affairs |
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