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铜川作为欠发达地区,在追赶超越的过程中,与其他资源型城市转型一样,在国家财政转移支付政策还没有完全到位的情况下,面临来自“国税口径”的市县级收入与政府期望计划的反差问题,即税源与计划的不匹配问题.这一问题在资源枯竭型城市具有普遍性,如何破解这一难题,对完善国税收入具有积极意义.
市县级税收收入困境及对策探讨——以铜川市为例
【摘 要】
：
铜川作为欠发达地区,在追赶超越的过程中,与其他资源型城市转型一样,在国家财政转移支付政策还没有完全到位的情况下,面临来自“国税口径”的市县级收入与政府期望计划的反差
【出 处】
：
西部财会
【发表日期】
：
2017年5期
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