摘要
本文介绍了政府为提高公共事业的供给效率而引入的特许经营权竞标理论,同时还介绍了建立在该理论基础上的澳门特别行政区(以下简称"澳门")公共事业专营税,并予以评价。在此基础上,分析了内地公共事业特许经营改革存在的问题,并通过对澳门公共事业专营税的借鉴,得出了内地公共事业特许经营改革的一些启示。
This paper evaluates the Franchise Right Bidding Theory introduced by government in order to improve the efficiency of supply of public affairs, as well as the franchise tax in the Macao Special Administrative Region (hereafter referred to as 'Macao') based on such theory. After that, the paper analyzes the existing issues in franchise reform concerning public affairs in China's Mainland and suggests that China's Mainland should learn from the experiences of the Franchise Tax in Macao.
出处
《涉外税务》
CSSCI
北大核心
2009年第8期59-62,共4页
International Taxation In China
关键词
公共事业
专营税
特许经营
Public affair Franchise tax Licensed management