公共服务均等化论略

政府为社会提供均等化的公共产品与服务是现代市场经济的必然要求。长期以来,我们实行的是城市偏向型公共产品供给制度,造成农村公共产品供给短缺、供给成本分担不合理、公共产品收益分享不公平、供给决策机制不规范等问题,影响了农村经济社会的发展,导致城乡经济社会发展进一步失衡。因此,必须根据公共财政的要求,实行城乡统筹的公共产品供给制度,以促进公共服务均等化目标的实现

公共产品视角下的我国地方税权研究

政府提供公共产品需要耗费一定的经济资源。要使提供公共产品的资源配置达到帕累托最优,就必须将提供公共产品的职责及相应的税权在中央和地方政府间进行合理有效划分。该文从公共产品的视角,阐述地方享有适当税权的理论依据,并分析研究了我国地方税权配置存在的问题以及西方国家地方税权配置方面的实践经验,提出完善我国地方税权的思路与政策

The Study of Our Governance Mechanism of Taxation Power in the View of the Public Goods

当前,我国税权治理机制存在事权、财权和税权不统一,税权高度集中,地方税收立法权缺位等问题,不利于地方税系的健全和地方经济社会的发展。本文主要是通过公共产品的视角来阐述税权治理的理论依据,并借鉴西方国家税权治理的有益经验,进一步完善我国的税权治理机制。Nowadays there are many problems in our governance mechanism of taxation power such as excessive concentration of taxation power, lack of the legislative power of the local taxation. All those are not good to perfect the local taxation system and develop the local economy. This article mostly set forth the theoretical basis for the governance mechanism of taxation power in the view of the public goods,and make use the beneficial Western experience in the governance mechanism of taxation power for reference so that we can perfect further our governance mechanism of taxation power

借鉴国际经验 改革与完善我国地方税系

地方税系是分税制财政管理体制所特有的、相对于中央税系而言的税收范畴。目前,我国地方税系存在税权划分不科学,地方税权弱化;地方税立法滞后,立法层次低;地方税制设计不合理,税政不规范等问题,因此,必须借鉴西方国家有益经验,努力构建符合我国实际的规范化的地方税收体系

A Study of the Balanced Supplying of Public Goods

经过多年以效率为导向的改革与开放，我国经济社会发展迅猛，然而，较高的经济增长率并没能相应带来国民福利的普遍提高，造成这种状况的主要原因是由于我国政府因各种客观因素没能很好履行其应有的公共职责，使得生活在同一片土地上的城乡居民，所享受的公共服务待遇却迥然不同。这不仅违背了正义原则，而且还会导致经济效率的损失，同时也会在一定程度上影响我国实现全面小康与构建和谐社会的进程。近几年，为逐步消除城乡居民收入分配不公、经济社会发展失衡等问题，我国政府也采取了许多必要措施，取得了一定成效，但离社会均等化目标，尤其是城乡经济社会均等化目标还有一定距离。为此，本文希望通过对城乡公共服务均等化的深入研究，为实现我...Our economy and society has developed rapidly when the policy of reform and opening，the purpose of which is to promote efficiency, is being carried out for many years.However such higher increasing rate of economic can not bring out the widespread improvement of our welfare for correspondingly.The main reason is that our government can not fulfil his own public duty well because of a variety of ob...学位：经济学博士院系专业：经济学院财政金融系_财政学(含税收学)学号：B20044100

西方典型国家税权治理模式与完善我国税权治理机制的思路

良好的税权治理机制有助于恰当的调整和规范中央与地方政府之间事权、财权和税权配置关系,实现政府的各项经济和社会目标。当前,我国税权治理机制存在事权、财权和税权不统一、税权高度集中、地方税收立法权缺位等问题,不利于地方经济社会的发展。因此,必须进一步完善我国的税权治理机制

构建城乡统筹的公共产品供给制度研究

长期以来,我果实行的是城市偏向型公共产品供给制度,造成农村公共产品供给短缺,供给成本分担不合理,公共产品收益分享不公平,供给决策机制不规范等问题,严重影响了农村经济社会的发展,导致城乡经济社会发展进一步失衡。因此,必须根据公共财政的要求,实行城乡统筹的公共产品供给制度,以促进公共服务均等化目标的实现

我国地方税系存在的问题及对策

本文分析了我国地方税系存在的问题,并提出了改革和完善我国地方税系的对策,以期为构建符合我国实际的、规范化的地方税收体系提供参考

On the Study of Transforming Chinese Fiscal Policy in the Opening Economy

一段时间以来,我国政府主要是运用相机抉择的财政政策来调控宏观经济的周期性波动。实施这种相机抉择功能的财政政策在带来繁荣的同时,也蕴含着越来越多难以克服的危机,尤其是在中国这样的发展中国家里,过度频繁地利用经济政策来拉动经济增长的效果并不理想,反而会造成投资浪费以及经济的更大波动。因此,应尽早实现财政政策的转型,实行具有自动稳定功能的财政政策。We mainly apply the discretionary fiscal policy to balance the macroeconomic cyclical fluctuations for a long time.But with more and more improvement of Chinese open economy,such a financial policy brings out the prosperity,and also indicates more and more crises that are hard to overcome,especially in the developing countries like China.It is not ideal to promote the economic improvement by using the economic policy too often.On the contrary it will waste the investment even cause greater economic fluctuation.So we should transform the type of the fiscal policy as soon as possible and carry out the self—steady fiscal policy

Policy thinking on realizing public service equal target

政府为社会提供均等化的公共产品与服务是现代市场经济的客观要求。长期以来,我们施行的是城市偏向型的公共产品供给制度,造成农村公共产品供给短缺,供给成本分担不合理,公共产品收益分享不公平等问题,导致城乡经济社会发展进一步失衡。因此,必须根据公共财政的要求,改革现行的公共产品供给制度,以实现公共服务均等化目标。To the goverment,it is necessary to provide the public goods and service equally in modern market economy.For a long time,the supplying system of public goods and service that we are carrying out is Urban Deviation Type.But this system brings out a lot of problems such as the shortage of the public goods and service in the rural,the irrational distribution of the supply cost,the unfair sharing of benefit from the public goods and service.It leads to the unbalance of developing the economy between urban and rural.According to the demand of public finance,we should reform actual system of supplying public goods and service to promote the realization of the aims of equalizing the public goods and service