摘要
分税制条件下政府行为存在种种扭曲现象。产生这一问题有经济、政治和社会三方面原因。有效的矫治对策包括:优化政府职能,完善财税体制,整顿财经秩序,推进依法治税等。
There are various kinds of distortion of government action in the system of tax distribution. The problem originates in the fields of economy, politics and society. Some effective countermeasures must be taken, which include the optimizing government functions, perfecting the system of finance and tax, rectifying the order of finance and economics, advancing the progress of administering taxation by law,etc.
出处
《中国煤炭经济学院学报》
2002年第4期301-305,共5页
Journal of China Coal Economic College
关键词
分税制
政府行为
地方保护主义
依法治税
system of tax distribution
distortion of government action
local protectionism
administering taxation by law
