摘要
"十一五"之前的财税体制改革对我国经济发展起到了积极促进作用,但也存在不足。借鉴财税体制改革已有的经验教训,调整好财税体制改革涉及的众多关系,并逐步完善财税体制改革,对更好地实现"十一五"科学发展、构建和谐的目标,至关重要。
Our reform of finance and tax system strengthened national economic development before the 11 th - five - year plan, but which existed some shortcomings. During the 11 th - five - year plan, in order to realize technical development and harmonious construction through perfecting finance and tax system, we should adjust some relations referring to reform of finance and tax system well, which could help us avoid past errors.
出处
《兰州商学院学报》
2007年第6期66-69,共4页
Journal of Lanzhou Commercial College
关键词
经济发展
财税体制
公共财政
economic development
finance and tax system
public finance