| 关于分税制下财源建设的思考 |
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| 引用本文： | 郭之敏.关于分税制下财源建设的思考[J].邵阳学院学报(社会科学版),2003,2(3):43-45. |
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| 作者姓名： | 郭之敏 |
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| 作者单位： | 邵阳化纤有限责任公司,湖南,邵阳,422000 |
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| 摘 要： | 优化财源增长结构，是推进财源建设的基础；增加非国有经济在财源结构中的比重，是推进财源建设的着力点：改革收入结构，是推进财源建设面临的新课题；调整支出结构，是促进财源建设增效的重要保证。
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| 关 键 词： | 分税制 财源建设 中国 财政体制 财政结构 |
| 文章编号： | 1672-1012(2003)03-0043-03 |
| 修稿时间： | 2002年12月28 |
The Consideration on How to Construct the Financial Resources under the Devided Tax System |
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| GUO Zhiming.The Consideration on How to Construct the Financial Resources under the Devided Tax System[J].Journal of Shaoyang University:Social Science,2003,2(3):43-45. |
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| Authors: | GUO Zhiming |
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| Institution: | Shao Yang Chemical Fibre Limited Co.Hu Nan 422000 |
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| Abstract: | To make the structure of the growth of financial resources superior is the basis, which advances the financial resources construction. To increase the proportion of non-state-owned economy in the struture of financial resources is the key point ,which advances the financial resources construction. To reform the structure of income is the new problem we are facing to, which advances the financial resources construction. To adjust the structure of output is the important guarantee, which makes the financial resources more effective. |
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| Keywords: | the divided tax system the financial resources construction consideration |
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