城市公共物品供给与税制

Antinomy between supply of urban public goods and tax system of china

通过对公共物品性质的经济学分析 ,论证了城市公共物品的供给主体选择问题 ,分析了我国现行的税收立法体制的弊端 ,提出了解决这一问题的对策 ,即税收立法权向城市一级政府下放 ,实现事权与财权的统一。

This paper discussed the choice of provider of urban public goods by anglicizing the property of the urban public goods. Furthermore,it looked into the Chinese tax system and found the conflict between the current tax system and the effective supply of urban public goods. At last,it suggested some tactics for this problem.