摘要
本文介绍了日本财政分级制度概况以及各级财政之间的关系，着重介绍和分析了与基础设施建设相关的目的税制度、财政投融资制度以及城市规划税制度，阐述了这3种制度在日本基础设施建设中所起的不同作用。
This paper surmised the framework of Japan's fiscal system with an emphasis on their relationship between local and central levels. Japan's financial system for infrastructure development are also introduced focusing on purpose-built tax, financial investment and loan planning and urban planning tax.
出处
《国外城市规划》
2001年第2期27-29,共3页
Urban Planning Overseas
关键词
日本
基础设施建设
财政制度
城市规划税
财政投融资制度
Fiscal System
Infrastructure
Purpose-Built Tax
Financial Investment and Loan Planning
Urban Planning Tax
