论文部分内容阅读
建立“地方分税制”目标模式的构想黄发宪廖文一、确立“地方分税制”财政管理体制的原则我们认为确立“地方分税制”财政管理体制应遵循以下原则。１．总量平衡与结构优化原则。总量平衡即从我国实际国情出发，依据有计划按比例发展规律，按照“统筹兼顾、比例协调”的方...
The Conception of Establishing the Target Model of “Local Tax Distribution System” HUANG Fa-Xian LIAO Wen-Yi The Principle of Establishing the Financial Management System of “Local Tax Distribution System” We think the following principles should be observed in establishing the fiscal management system of “local tax-sharing system.” 1. Total balance and structural optimization principles. The total balance that is starting from the actual national conditions in our country, according to the planned development of the principle of proportionality, according to “balanced development, the proportion of” ...