摘要
目前,省以下财政体制不完善已经严重影响了我国乡镇财政困难问题的解决,也在一定程度上制约了现行分税制财政体制效能的发挥。从完善省以下财政体制的现实意义入手,分析了现行省以下财政体制存在的突出问题,并提出了改革的具体建议。
At present, the imperfection of under-provincial financial system has seriously influenced the overcoming of the township financial difficulties in our country, and has also restricted the display of the function of existing taxes dividing system. Starting from the actual significance of perfecting under-provincial financial system, this paper analyzes the projecting problems one by one existing in under-provincial financial system, and puts forward some concrete suggestions for reforming.
出处
《科技情报开发与经济》
2005年第19期139-140,共2页
Sci-Tech Information Development & Economy
关键词
省以下财政体制
地方税体系
转移支付
under-province financial system
local tax system
transfer-payment
