| 包税制的均衡条件：历史形态与成本收益分析 |
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| 引用本文： | 段炳德.包税制的均衡条件：历史形态与成本收益分析[J].财经论丛,2005(6):31-36. |
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| 作者姓名： | 段炳德 |
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| 作者单位： | 中国社会科学院财贸经济研究所,北京,100102 |
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| 摘 要： | 本文对包税制的历史以古今中外的顺序进行回顾,并对包税制的成本与收益作出分析,指出包税制在历史上曾起过积极作用,并在今天的新公共管理运动中发挥着新的作用,对我国的县乡财政改革和小城镇发展具有启发意义.
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| 关 键 词： | 包税制 成本收益分析 新公共管理运动 |
| 文章编号： | 1004-4892(2005)06-0031-06 |
| 收稿时间： | 09 1 2005 12:00AM |
| 修稿时间： | 2005年9月1日 |
On Tax Farming Equilibrium:Historical Form and Benefits of Cost |
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| DUAN Bing-de.On Tax Farming Equilibrium:Historical Form and Benefits of Cost[J].Collected Essays On Finance and Economics,2005(6):31-36. |
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| Authors: | DUAN Bing-de |
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| Institution: | Finance and Trade Institute, Academy of Social Science, Beijing 100102, China |
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| Abstract: | This paper reviews the history of tax fanning ranging from ancient to modern times. We thought that tax fanning had active impact on the change of fiscal institution, and it will play a new role in the new public management, and have enlightening meaning to the taxation reform of the country and development of the town. |
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| Keywords: | tax farming cost and benefit analyzing new public management |
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