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转型时期中央与地方各级政府之间税权治理问题是困扰我国政府的难点。清醒的改革者在处理中央与地方各级政府之间税权关系时 ,应把握集权与分权的适度平衡 ,高度集权与不加限制的盲目分权均不可取 ;实现中央与地方税权的善治必须做出健全的制度安排。
The governance of tax rights between the governments at all levels at the central and local levels during the transitional period is a difficult part of our government. The awake reformer should take a proper balance between centralization and decentralization in dealing with the tax-power relations between the central and local governments at various levels. It is not advisable to blindly decentralize the highly centralized and unqualified government. Must make a sound institutional arrangements.