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來源資料
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題 名 | 中央與地方財政收支劃分檢討 |
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作 者 | 周治邦; | 書刊名 | 中國行政評論 |
卷 期 | 5:1 1995.12[民84.12] |
頁 次 | 頁57-80 |
分類號 | 564.133 |
關鍵詞 | 中央集權; 財政收支劃分; Centralization; Distribution of fiscal revenue and spending; |
語 文 | 中文(Chinese) |
中文摘要 | 自78年度徵收公用設施保留地後,各級政府因支出大幅成長,以致陷入以債養債困境。重新修訂「財政收主劃分法」可以避免地方政府間爭稅,但乃難彌補各級政府嚴重的赤字問題。改善地方政府財政不外乎開源與前流二途。就前者言,有賴制定「地方稅法通則」,以使地方政府能課徵特產稅及國稅的附加稅。就後者言,有賴縮小政府支出規模,擴大民間參與。 |
英文摘要 | All levels of governments have enormously increased their spending such that they ran into debt problems since they purchased those lands retained for public use in fiscal year 1989. While rectifying the "Law of distribution of fiscal spending and revenue" can prevent local government from competing for taxes, it is unab1e to solve the debt problems faced by all levels of governments. Local governments may solve their debt problems by raising revenue and cutting spending. The former relies on enacting the "General rules of the law of local taxes" so that local governments are able to collect both taxes on specific products and taxes appending to central taxes. The latter relies on local governments intervening less while asking the private to involve more. |
本系統中英文摘要資訊取自各篇刊載內容。