论文部分内容阅读
所谓政府间转移支付，是指一个国家的各级政府之间在既定的职责、支出责任和税收划分框架下财政资金的相互转移（下拨和上缴）。它既包括中央政府与地方政府之间的转移支付，也包括省级政府对下级政府的转移支付。本文着重讨论中央与地方之间的转移支付问题。政府间的转移...
The so-called inter-governmental transfer payments refer to the mutual transfer (allocation and surrender) of fiscal funds between the various levels of government in a country within the framework of established responsibilities, expenditure responsibilities and tax allocations. It includes both the transfer payments between the central government and the local government, but also the transfer of the provincial government to the lower government. This article focuses on the issue of transfer payments between the central and local governments. Intergovernmental transfer ...