摘要
近年来,我国地方政府负债规模越来越大,并呈现出逐年上升和形式多样化的特点,地方政府的高额负债和偿还能力的普遍不足加大了地方政府自身的经济风险和政治风险,防范与治理地方政务债务问题是一项系统工程。在建设法治中国的今天,我们应该更加注重地方政府债务的法律治理。通过落实宪法与行政法现有规定并完善税收法律和建立房产税等相关法律制度,运用法律思维和法律手段解决地方政府债务问题。
In recent years,the scale of China＇s local government debt is growing,and showing increased year by year,and in the form of a variety of features,local governments generally lack the ability to repay high debt and local governments to increase their own economic and political risks,prevention and treatment of local- government debt problem is a system engineering. The rule of law in China today,we should pay more attention to the legal governance of local government debt. Through the implementation of the existing provisions of the Constitution and Administrative law and improve the Tax law and the establishment of relevant legal system of property taxes,etc. We should use legal thinking and legal means to resolve the problem of local government debt.
出处
《广西政法管理干部学院学报》
2015年第2期47-50,共4页
Journal of Guangxi Administrative Cadre Institute of Politics and Law
关键词
地方政府债务
原因判断
风险分析
法律建议
local government debt
factor determination
risk analysis
legal advice
