摘要
我国1994年分税制财政体制的改革,已初步建立了适合当时情况的转移支付制度,但由于经济体制和财政体制的约束,使其存在诸多的不完善、不规范之处。本文通过对我国目前转移支付现状的分析,为我国转移支付制度的完善和发展提出了多种思路和方法。
the reform or tax sharing system in 1994, has primarily established the fiscal transfer payment system. But there still exists imperfection and nonstandard owing to the constraints of economic and fiscal systems. After an analysis on the current transfer payment system, more innovative ideas and measures are put forward in this article to better and develop China's fiscal transfer payment system.
出处
《河北经贸大学学报》
2003年第6期44-47,共4页
Journal of Hebei University of Economics and Business
