摘要
转型时期中央与地方各级政府之间税权治理问题是困扰我国政府的难点。清醒的改革者在处理中央与地方各级政府之间税权关系时 ,应把握集权与分权的适度平衡 ,高度集权与不加限制的盲目分权均不可取 ;实现中央与地方税权的善治必须做出健全的制度安排。
The issue of tax power governance between the central government and the local government has been a headache. The sober reformers should keep properly balanced centralization and decentralization. Neither high centralization nor blindly non-restrictive decentralization will do good to solving the problem, unless sound institutions are established.
出处
《当代经济科学》
CSSCI
北大核心
2002年第6期73-78,共6页
Modern Economic Science
基金
西安交通大学首批人文社科培植项目资助 (批准号PZ2 4)
关键词
转型时期
税权
国际借鉴
治理机制
中央与地方政府
税收
中国
transitional period
tax power
international experience for reference
governance mechanism
