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清晰中央地方两税分配界限 推动区域经济发展
引用本文:孙漪宙. 清晰中央地方两税分配界限 推动区域经济发展[J]. 无锡商业职业技术学院学报, 2004, 4(2): 33-34
作者姓名:孙漪宙
作者单位:江苏省税务学校,江苏,无锡,214063
摘    要:市场经济是城市经济,市场经济的运行必然造就一批城市带、群,形成带动全局的区域经济区。要使区域经济有序、健康发展,中央地方两税划分十分重要。当前我国经济增势劲强,而影响区域健康发展的因素是行政区域,要打破行政区域壁垒,必须调整中央、地方两税的划分,消除各自为政的现象。

关 键 词:直接税  间接税  共享税  中央地方两税制  通勤圈
文章编号:1671-4806(2004)02-0033-02
修稿时间:2004-02-11

Clarifying the Distribution Line between the Central Tax and the Local Tax and Pushing forward the Regional economic Development
SUN Yi-zhou. Clarifying the Distribution Line between the Central Tax and the Local Tax and Pushing forward the Regional economic Development[J]. Journal of Vocational Institute of Commercial Technology, 2004, 4(2): 33-34
Authors:SUN Yi-zhou
Abstract:Market-oriented economy is urban economy. The running of market-oriented economy will inevitably create a number of urban belts or urban groups, and regional economic zones will be formed. To make regional economy develop orderly and healthily, the central tax and the local tax must be divided clearly and properly. At present, the economy in China is developing rapidly, but the administrative area has become one of the important factors affecting the healthy development of the regional economy. The dividing line between the central tax and the local tax must be adjusted in order to break the barriers of the administrative area and to avoid that each does things in its own way.
Keywords:direct tax  indirect tax  shared tax  central-and-local tax system  commuting circle
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