摘要
1994年我国实行分税制以来 ,中央和地方政府的分配关系已基本理顺 ,地方财政的独立性进一步增强。为了发展地区经济 ,鼓励投资地方公共基础设施等建设 ,允许地方政府发行公债 。
Since the contract tax system was established in 1994,the nation and local government's distributive relation has been put in good order and independent of local public finance has been strengthened.In order to develop local economy and invest local fundamental installation,the authority to issue bonds by local government should be more practical choice.
出处
《山西财政税务专科学校学报》
2003年第2期20-22,共3页
Journal of Shanxi Finance & Taxation College
关键词
地方公债
必要性
可行性
分税制
local public bonds
institution
necessary feasibility
contract tax system
