促进城镇化健康发展的财税政策  

On Fiscal and Tax Policy for Healthy Urbanization

作　　者：阎坤[1] 鄢晓发[1] 张立承[1] 

机构地区：[1]财政部财政科学研究所

出　　处：《税务研究》2008年第6期25-28,共4页

摘　　要：改革开放以来,城镇化的快速推进是我国经济与社会发展的一个重要特征。自社会主义市场经济建立以来,财政也逐步转变职能,建立起适应市场经济发展的公共财政体制。本文针对我国城镇化发展过程中面临的突出问题,分析了促进城镇化健康发展相关财税政策。Since the reform and opening up policy launched, China＇s accelerating urbanization has been more and more significant in the country＇s economic and social development. As the country has established an initial socialism market system, its fiscal and tax function is shifting to meet the requirement of market economic development. This paper is armed at outstanding problems appearing in the urbanization and analyzes the corresponding fiscal policy to promote the development of healthy urbanization.

关 键 词：城镇化 公共财政 财税政策 

分 类 号：F812.42[经济管理—财政学] F299.2