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Research on the Theory of Tax Categories Allocation Between Governments(PDF)

《长安大学学报（社科版）》[ISSN:1671-6248/CN:61-1391/C]

Issue:
2002年03期
Page:
38-40
Research Field:
经济与管理
Publishing date:
2002-09-20

Info

Title:
Research on the Theory of Tax Categories Allocation Between Governments
Author(s):
LI Li1; XU Yan-fang2
1.School of Economics and Management, Chang′an University, Xi′an 710064, China; 2.Hebei Communications Vocational and Technical College, Shijiazhuang 050091, China
Keywords:
tax categories allocation; tax categories division; central taxes; local taxes; system of tax assignment
PACS:
F810.422　
DOI:
-
Abstract:
At present, the tax categories allocation between governments is unscientific and non- standard. This not only affects the function of categories but also discourages more reform of fi- nance system of tax assignment and the finance system of regional. So it is essential to reform today's tax categories allocation. The main problems on the tax categories allocation between governments are analyzed. According to the theory and international experience, it put forward the policy suggestions for tax categories allocation in our government.

References:

[1]　张文宗.关于深化税制改革的思考[J].税务与经济, 2001,(2).
[2]　刘建民.政府间的税种配置优化问题研究[J].财政研 究,2001,(6).
[3]　凌　岚.政府间财政关系:理论发展与政策展望[J].财 政研究,2001,(2).
[4]　钟晓敏,地方财政学[M].北京:中国人民大学出版社, 2001.

Memo

Memo:
-
Last Update: 2002-09-20