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1.地方财政收入原则。 一定时期的地方税所提供的财力,必须与本地区的公共品供应所需要的财力相适应,否则,当地方财政收入入不敷出时,将迫使地方政府寻求新的财源或对现有财源实行重新配置,一方面可能通过延长政府收费商品系列,以增加财政收入;另一方面则运用“经费包干”,允许有条件的事业单位搞“创收”,弥补经费不足。但由于政府收费的垄断性和管理的分散性,在对政府收费行为缺乏严密监控的情况下,不仅政府收费标准可能背离
1. Local financial revenue principles. The financial resources provided by the local tax during a certain period of time must be compatible with the financial resources needed for the provision of public goods in the region. Otherwise, local governments will force new sources of revenue or reallocate existing sources of finance when the fiscal revenue fails to make ends meet. On the one hand, it may increase fiscal revenue by extending the series of government fee-charging commodities; on the other hand, it will use “funds to dry up” to allow conditional public institutions to “generate revenue” to make up for lack of funds. However, due to the monopoly of government fees and the fragmentation of management, in the absence of close monitoring of government fees and charges, not only government charges may diverge