摘要
本文在总结并充分肯定了1994年分税制改革的大方向和基本制度成果的基础上,提出了省以下财政体制并没有真正进入分税制轨道的基本判断,进而提出了“跳出财政看财政”的全局性思维观念,对症下药,结合国情寻求在渐进改革中以“扁平化”为导向,逐步落实省以下的分税制。
The article fully confirms the It also points out that the fiscal system with fore, the author suggests that the fiscal sys Chinese reality and gradually developed into fiscal n pro decentralization policy vince is not on the way and its achievements since 1994 of tern reform within the province a fiscal decentralization system fiscal d should ecentralization. There be combined with the
出处
《中央财经大学学报》
CSSCI
北大核心
2005年第12期1-4,35,共5页
Journal of Central University of Finance & Economics
关键词
分税制
省以下财政体制
Fiscal decentralization Fiscal system within province
