摘要
举债权是规范的分税制赋予地方政府应有的财权。在财政分权的框架下,一级政权,一级事权,一级财权是题中之义。本文首先从财政分权理论出发,指出发行市政债是地方融资平台的替代措施。
Lifts the creditor's rights is the standard tax distribution system entrusts with the Local authority proper property rights.Under the financial decentralization's frame,the first-level political power,the first-level governance,the first-level property rights are in the topic righteousness.This article first embarks from the financial decentralization theory,pointed out that the release municipal administration debt is the place financing platform alternative measure.
出处
《改革与开放》
2011年第10X期85-86,共2页
Reform & Openning
关键词
地方公债
财政分权
分税制
转移支付
地方融资平台
Local loan Financial decentralization Tax distribution system Transfer payment Place financing platform
