摘要
完善公共财政体制,实现基本公共服务均等化是当前我国公共财政建设的主要内容。税式支出作为国家调节经济的一种财政手段,对公共服务均等化有着同样重要的推进作用。
Enhancing the public finance system to achieve equalization of basic public service is currently the main contents of China＇ s public finance construction. Tax Expenditure which is a national economic regulation of a financial means, plays an important role on the equalization of public services.
出处
《山东行政学院山东省经济管理干部学院学报》
2008年第2期102-103,共2页
Journal of Shandong Administrative College and Shandong Economic Management Personnel College
关键词
公共财政
公共服务均等化
税式支出
Public Finance
Equalization of Public Services
Tax Expenditure
