摘要
本文以山西省大同市财政收入构成存在的问题为例,对调整和优化地方财政收入结构的若干问题进行探讨和分析,并对地方财政收入结构的优化提出了设想。
This paper,which forms the problems as an example existing in the structure of the urban fiscal revenues in Datong of Shanxi Province,probes into and analyzes about several problems of regulating and optimizing the structure of local fiscal revenues,and tables some proposals for these.
关键词
地方财政收入
税收
费改税
local financial revenue
tax
revenue fee transform into tax