摘要
市场经济是城市经济,市场经济的运行必然造就一批城市带、群,形成带动全局的区域经济区。要使区域经济有序、健康发展,中央地方两税划分十分重要。当前我国经济增势劲强,而影响区域健康发展的因素是行政区域,要打破行政区域壁垒,必须调整中央、地方两税的划分,消除各自为政的现象。
Market-oriented economy is urban economy. The running of market-oriented economy will inevitably create a number of urban belts or urban groups, and regional economic zones will be formed. To make regional economy develop orderly and healthily, the central tax and the local tax must be divided clearly and properly. At present, the economy in China is developing rapidly, but the administrative area has become one of the important factors affecting the healthy development of the regional economy. The dividing line between the central tax and the local tax must be adjusted in order to break the barriers of the administrative area and to avoid that each does things in its own way.
出处
《无锡商业职业技术学院学报》
2004年第2期33-34,共2页
Journal of Wuxi Vocational Institute of Commerce
关键词
直接税
间接税
共享税
中央地方两税制
通勤圈
direct tax
indirect tax
shared tax
central-and-local tax system
commuting circle