| "十一五"期间福建省地方税收运行环境分析 |
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| 引用本文： | 梁钟盟,潘贤掌."十一五"期间福建省地方税收运行环境分析[J].亚太经济,2006,6(4):108-112. |
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| 作者姓名： | 梁钟盟 潘贤掌 |
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| 作者单位： | [1]福州大学管理学院硕士研究生 [2]福州大学管理学院博士、副研究员、硕士生导师 |
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| 摘 要： | 本文分析了“十一五”期间福建省经济发展、税务与财政的管理制度改革对地方税收的利弊影响，提出包括建立物业税为地方主体税种稳定地方税收的稳健增长、政策扶持发展地方民营企业壮大经济税源、协调国地税系统征纳标准等建议思考。
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| 关 键 词： | 宏观经济 地方税收 税制 分税制 |
| 文章编号： | 1000-6052（2006）04-0108-05 |
An Analysis of the Environment of Local Taxation During the Eleventh Five-Year-Programming in Fujian |
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| Liang Zhongmeng,Pan Xianzhang.An Analysis of the Environment of Local Taxation During the Eleventh Five-Year-Programming in Fujian[J].Asia-Pacific Economic Review,2006,6(4):108-112. |
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| Authors: | Liang Zhongmeng Pan Xianzhang |
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| Abstract: | This article analyzes the positive and negative impact deriving from the reform of economic development ,the mechanics of taxation as well as the institution of fiscal management on the regional taxes in Fujian province during the eleventh five-year program. We put forward some suggestions such as establishing the regional categories of taxes centering the property tax, making the regional tax revenue smoothly increase, expanding the tax sources by aiding the regional private-owed enterprises, coordinating the taxation criterion between the national and regional taxes, and so on. |
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| Keywords: | Macro Economies The Regional Tax Tvenue Tax System Tax Distribution System |
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