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振兴东北老工业基地的税收问题及对策研究 被引量:4
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作者 李绍平 王甲山 《东北大学学报(社会科学版)》 2004年第4期256-259,共4页
结合东北特点 ,深入分析了振兴东北老工业基地的税收障碍 ,并提出了具体改革建议。认为振兴东北老工业基地应尽快实现增值税转型和企业所得税制并轨 ,扩大资源税和城镇土地使用税征税范围 ,调整税收优惠政策 ,使其充分发挥政策导向功能 ... 结合东北特点 ,深入分析了振兴东北老工业基地的税收障碍 ,并提出了具体改革建议。认为振兴东北老工业基地应尽快实现增值税转型和企业所得税制并轨 ,扩大资源税和城镇土地使用税征税范围 ,调整税收优惠政策 ,使其充分发挥政策导向功能 ,这是实施东北振兴战略的前提。探讨了改革中应注意加强东北地区投资环境建设和区域内税收政策协调管理 ,建议开征协调发展税 ,以缓解国家因区域税收倾斜而造成的财政压力。 展开更多
关键词 区域经济 东北 老工业基地 收优惠政策 生产型增值 协调发展税
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On Financial Transfer Payment System from the Public Service Equalization Perspective
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作者 Jingxin Huang 《International Journal of Technology Management》 2015年第7期13-15,共3页
equalization of public services is not only conducive to the promotion of social justice; it maintains social stability and national unity, but also helps to promote the coordinated development of economy and society.... equalization of public services is not only conducive to the promotion of social justice; it maintains social stability and national unity, but also helps to promote the coordinated development of economy and society. States should give full play to the role of taxation mechanisms to actively promote the use of transfer payments to the equalization of basic public services. In this paper, we focus on China' s current system of transfer payments problems and we should deepen mode of transfer payment system' s equalization of basic public services under the trend of design. 展开更多
关键词 Equalization of Public Services Financial Transfer Payment System
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