摘要
新时期调整中央与地方关系,应科学界定明晰中央与地方的职责权限划分,建立健全财权与事权相匹配的财税体制。完善中央对地方权力运行的监督制约机制,还需建立协调、规范、互利的中央与地方新型利益关系,实现双方利益均衡。
The adjustment of relation between central and local government in new times requires to scientifically define the distribution of their responsibility and authority, to establish and improve finance and tax system matching with financial rights and intergovernmental rights, to promote the supervision and restriction mechanism of central government on local rights operation and to build new benefit relation between central and local government on basis of coordination, standard and mutual interest. Thus, the balance of interest of both parties will be realized.
出处
《宁夏党校学报》
2010年第4期86-89,共4页
Journal of the Party School of the CPC Ningxia Hui Autonomous Region Committee
关键词
中央与地方关系
分税制
公平与效率
relation between central and local government
Tax Federalism
fairness and efficiency