摘要
2009年7月初美国加州进入财政紧急状态,地方政府面临破产危机。导致财政危机的直接原因是财政收不抵支,更深层次的原因则是产业结构不科学、财政收入过度依赖单一的税收品种等等。我国政府部门应汲取教训,及时掌握地方政府的债务情况,通过开征物业税等方法获得可持续的稳定收入以及其它措施,确保财政体系的健康稳定运行。
California＇ s finance encountered the state of emergency in early July 2009, the government was facing bankruptcy. The direct cause that led to the crisis was fiscal deficits, but the deeper reason was the unscientific industry structure and financial income＇ s over-reliance on single category of tax and so on. Governments in China should learn a lesson from it, to guarantee fiscal system＇s healthy and steady operation by grasping the debt situation of local government promptly and levying property tax to obtain sustainable and stable income as well as other measures.
出处
《税务与经济》
CSSCI
北大核心
2010年第4期60-63,共4页
Taxation and Economy
基金
教育部哲学社会科学研究重大攻关项目"地方政府改革与深化行政管理体制改革研究"(项目编号:06JZD0033)资助
