摘要
1994分税制后地方政府财政运行困难,其中以县级政府最为突出,2006年全面取消农业税之后,收难抵支的县级财政更是捉襟见肘。各地方县级政府为摆脱困境纷纷积极扩展财源,但开拓税源的路走得并不顺利。
Concealling of agricultural tax in 2006 pushed local finance into a miserable abyss , after Local finance had faced great diffcuhies since 1994 the reform of tex sharing system＇s operated. Local government began to expand tax base actively , however unsuccssfully.
出处
《哈尔滨商业大学学报（社会科学版）》
2009年第6期87-90,共4页
Journal of Harbin University of Commerce:Social Science Edition
关键词
县级财政
税源
财政收入
local finance
tax base
financial revenue
