中性财政政策下的地方税系改革  

Reform of local tax system under neutral financial policy

作　　者：赵国旭[1] 

机构地区：[1]东北财经大学财政税务学院,辽宁大连116025

出　　处：《大连海事大学学报（社会科学版）》2008年第3期71-73,共3页Journal of Dalian Maritime University(Social Science Edition)

摘　　要：中性财政政策的本来含义是财政收支保持平衡,不对社会总供求产生扩张或紧缩的影响。在该思路指导下,对地方税系的房地产税、社会保障税和环境保护税的改革进行可行性设计。The original intention of neutral financial policy is to keep the financial balance, not expanding or deflating the aggregate social supply and demand. The paper, under the guid-ance of this idea, carried out some feasible design for the real estate tax, social security tax and the environmental protection tax in the local tax system.

关 键 词：中性财政政策 地方税系 房地产税 社会保障税 环境保护税 

分 类 号：F810.7[经济管理—财政学]