期刊文献+

从澳门公共事业专营税看内地公共事业特许经营改革 被引量:1

A Study on Franchise Reform concerning Public Affairs in China's Mainland in the Light of the Franchise Tax in Macao
原文传递
导出
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.
作者 程丹
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
  • 引文网络
  • 相关文献

参考文献5

二级参考文献9

同被引文献7

二级引证文献1

;
使用帮助 返回顶部