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wan shan wo guo zheng fu jian cai quan pei zhi de dui ce yan jiu
Author(s): 
Pages: 20-24
Year: Issue:  11
Journal: Taxation Research Journal

Keyword:  财政体制财权税权财政收入;
Abstract: 政府间财权的划分与配置一直是我国财税体制改革的重点,多年来的财税体制调整也主要是围绕着财政收入展开博弈。尽管如此,我国政府间财权配置与收入划分仍存在财权过于向上集中等较为突出的问题。本文首先对我国政府间财权配置中存在的问题进行了分析,在此基础上,有针对性地提出了进一步完善政府间财权配置和收入划分的建议与措施。
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