河北经贸大学学报
河北經貿大學學報
하북경무대학학보
Journal Of Hebei University Of Economics and Trade
2013年
1期
85~91
,共null页
地方财政体制 地方政府的税权配置 地方政府的责任配置 中美比较
地方財政體製 地方政府的稅權配置 地方政府的責任配置 中美比較
지방재정체제 지방정부적세권배치 지방정부적책임배치 중미비교
local fiscal system; allocation of expenditure responsibility; responsibility allocation of local government; comparison between the US and the Chinese
美国的地方财政体制受其政治体制的影响，无论是支出责任还是税权在地方政府问的配置都有其特点，具备一定的效率优势。分析美国地方财政体制，明确中国税费改革理念，构建成熟的税费体系，以期对我国地方财政体制的改革和完善有所助益。
美國的地方財政體製受其政治體製的影響，無論是支齣責任還是稅權在地方政府問的配置都有其特點，具備一定的效率優勢。分析美國地方財政體製，明確中國稅費改革理唸，構建成熟的稅費體繫，以期對我國地方財政體製的改革和完善有所助益。
미국적지방재정체제수기정치체제적영향，무론시지출책임환시세권재지방정부문적배치도유기특점，구비일정적효솔우세。분석미국지방재정체제，명학중국세비개혁이념，구건성숙적세비체계，이기대아국지방재정체제적개혁화완선유소조익。
The US local fiscal system has been deeply influenced by its own political system. The expenditure responsibilities and tax power allocation between local governments have their own distinctions and efficiency advantages. The author has made theoretical analyses about the US local fiscal system, summarize, d its features based on the realistic needs of the reform of the Chinese local fiscal system, and constructed the mature tax system to help promote the reform of the Chinese local fiscal system.
