摘要
公共部门的高效运行有赖于各级政府机构之间事权及财权的划分 ,而税收分割则是财政分权中的重要组成部分 ,关系到政府事权的履行及职能的承担。本文在探讨财政职能的适当归属与税收分割关系的基础上 ,分析税收分割在概念及管理上的限制性因素 ,评价了 1994年的分税制改革 。
The efficiency of public sector depends on the division in power and responsibility acting as the important part in fiscal federalism,tax division connects the implement of government function.This paper firstly discuses the relation between fiscal function and tax division,then analyses the conditions that limit the tax division,finally evaluates the reformation of tax system in 1994 and gives some advice on further reformation.
出处
《财经科学》
CSSCI
北大核心
2000年第5期78-82,共5页
Finance & Economics
关键词
财政分权
税收分割
分税制改革
中国
(Fiscal federalism) (tax division) (reform tax system)
