摘要
从社会主义国家具有的双重身份和承担双重职能的角度出发,结合我国财政收支实际分析指出:社会主义财政支出实现税利分流,是进一步搞好我国社会主义建设的要求,也是谋求国家财政收支平衡的正确选择。
From the point that nation has the double status and plays two separated roles in a socialist system,the paper,based on analysis of the practice of our nation's financial revenue and expanditure,points out that it is a demand for advancing the socialist construction futher as well as a wise choice acting to balance the financial revenue and expenditure to realize the apportioned expending of taxes and profits.
出处
《西安工业学院学报》
1991年第3期66-71,共6页
Journal of Xi'an Institute of Technology
关键词
税利分流
财政支出
经济体制改革
The apportioned expending of taxes and profits
The double budget system
