摘要
本文主要通过对近几年我国地方政府收入结构中税费结构和各税种结构的分析,研究影响地方政府收入结构的主要因素,寻求优化地方政府收入结构的途径,探索加强政府收入管理的办法,从而更好地促进地方的经济发展。
This article, mainly through analysis of the taxes and fees structure and various categories of taxes structure about our country local authority income structure in recent years, researches on the primary factor affecting the local authority income structure, seeks approaches to optimize the local authority income structure, explores to strengthen the means of the government income management, and promotes promotion the local place economical development.
出处
《兰州商学院学报》
2006年第2期16-22,共7页
Journal of Lanzhou Commercial College
关键词
地方政府
收入结构
税种结构
local authority
income structure
categories of taxes structure