走出财政困境的必由之路──湖南省在分税制下抓好县级财源建设的调查报告

• 作 者: 冯健申 周娅
• 出 处: 财政研究
• 发表日期: 1995年10期
• 关键词: 财政困境 财税体制 财政收入 地方财政 预算内外资金 专题调查 预算外资金管理 零基预算 税制改革 收支矛盾

走出财政困境的必由之路──湖南省在分税制下抓好县级财源建设的调查报告冯健申，周娅去年以来，我国实行了以分税制为中心的财税体制改革。新财税体制的实施给地方带来了一些新情况、新问题，更带来了新的机遇。为此我们对湖南省进行了专题调查，现将有关情况报告如下：...

The Only Way to Get Out of Financial Dilemma ──An Investigation Report on the Construction of County-Level Financial Resources Under the Tax Sharing System in Hunan Province FENG Jian-Shen, ZHOU Ya Since last year, China has introduced the reform of the fiscal and taxation system focusing on the tax-sharing system. The implementation of the new finance and taxation system has brought some new situations and new problems to the localities and brought even more new opportunities. To this end, we carried out a special investigation in Hunan Province, the relevant information is reported as follows: ...