| 加快我国地方税体系改革的思考 |
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| 引用本文： | 毕秋丽. 加快我国地方税体系改革的思考[J]. 经济问题, 2008, 0(12) |
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| 作者姓名： | 毕秋丽 |
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| 作者单位： | 山东财政学院财税与公共管理学院 |
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| 摘 要： | “十一五“规划提出按资源环境承载能力和经济增长潜力的可能和条件,划分优化开发、重点开发、限制开发和禁止开发四类不同功能区,形成区域合理发展的格局,对促进各地转变经济发展方式有着十分重大的意义;同时,对税收制度包括地方税体系也提出了新的要求,提出了构建区域型地方税体系的基本前提条件及地方税体系改革的基本思路。
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| 关 键 词： | 公共服务均等化 主体功能区建设 地方税体系改革 |
Thoughts on the Lacal Taxation System Reform in China |
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| BI Qiu-li. Thoughts on the Lacal Taxation System Reform in China[J]. On Economic Problems, 2008, 0(12) |
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| Authors: | BI Qiu-li |
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| Affiliation: | BI Qiu-li(School of Finance,Taxation , Public Administration of Sh,ong University of Finance,Jinan 250014,China) |
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| Abstract: | The Eleventh Five-Year Plan proposed that local development should be divided into four different functional regions including optimal development,essential development,limited development and forbidden development according to resources and environment capacity.This proposal has an important effect on rational regional development and changes of development model,and it also gives new requirements to taxation system especially local taxation system.This paper proposes the basic conditions for building regi... |
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| Keywords: | equalization of public service construction of functional regions local taxation system reform |
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