通过税收支持地方财政建设的思考  

作　　者：李静怡[1] 

机构地区：[1]东北财经大学

出　　处：《黑龙江对外经贸》2007年第1期127-128,共2页Heilongjiang Foreign Economic Relations and Trade

摘　　要：本文就吉林市财政建设的特点,概括总结了财政经济发展中做出的突出成绩与出现的实际问题,并针对自身工作经验和理论基础提出了应用税收促进地方经济发展的策略,从产业投入、产业发展、税源结构和税源级次角度提出了利用税收支持地方财政建设的建议。From the characteristics of financial construction of Jilin City, this paper summarizes the outstanding achievements in financial economic development and the practical problems, and puts forward the strategies on applying tax to promote local economic development in light of their own experience and theoretical basis. Moreover, it brings forward some suggestions on using tax to support local financial construction from the aspects of the input from the industry, industrial development, and structure and levels of revenue sources.

关 键 词：地方财政 税源基础 税源主体 

分 类 号：F810.7[经济管理—财政学]