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论城市基础设施资金来源问题曾康华一、我国城市基础设施建设基金来源渠道的回顾建国以后较长一段时期，城市基础设施建设没有固定的资金来源渠道。直到１９９２年，国务院明确规定，大中城市的工商业附加税、公用事业附加税和房地产税，统一划为市财政，用于城市的公用事...
On the source of urban infrastructure funding Zeng Kanghua A review of China’s urban infrastructure fund sources for a long period of time after the founding of the urban infrastructure does not have a fixed source of funds. Until 1992, the State Council clearly stipulated that the industrial and commercial surcharges, utility surcharges and real estate taxes in large and medium-sized cities should be uniformly classified as municipal finance and used for urban public utilities ...