日本政府财政调整与税源分配经验——兼论对我国首都经济圈的启示
发布时间：2018-09-09 13:23
【摘要】：明晰政府事权、合理划分支出责任是深化财政体制改革的重要内容,也是全面建成小康社会的制度保障。以首都经济圈为例,运用博弈论可以解释我国区域一体化进程中财税体制的矛盾性。本文通过研究日本区域一体化过程中财税制度创新经验,解析日本都区财政调整制度缘由、内容及政令指定都市税源分配制度,提出对首都经济圈创新财税制度的启示。
[Abstract]:It is an important content to deepen the reform of the financial system and to guarantee the establishment of a well-off society in an all-round way. Taking the capital economic circle as an example, the contradiction of fiscal and taxation system in the process of regional integration in China can be explained by using game theory. By studying the innovation experience of fiscal and taxation system in the process of regional integration in Japan, this paper analyzes the reasons, contents and distribution system of urban tax sources designated by decree in Japan's metropolitan fiscal adjustment system, and puts forward the enlightenment to the innovation of fiscal and taxation system in the capital economic circle.
【作者单位】： 辽宁大学;中国社会科学院;
【基金】：2016年度辽宁省教育厅课题“辽宁省构建创意城市的策略研究”(WYB201603) 2016年度辽宁省财政科研基金课题“辽宁产业引导基金现状、问题及改进对策”(16C009) 2016年度辽宁省社科联与高校社科联合作课题“‘双创’背景下辽宁省众创空间研究——借鉴国内外经验的视角”(2017lslktyb-084) 2017年度辽宁大学亚洲研究中心亚洲问题研究项目“‘一带一路’战略下东北亚文化创意产业研究”(Y201703)
【分类号】：F813.13;F127
本文编号：2232503
[Abstract]:It is an important content to deepen the reform of the financial system and to guarantee the establishment of a well-off society in an all-round way. Taking the capital economic circle as an example, the contradiction of fiscal and taxation system in the process of regional integration in China can be explained by using game theory. By studying the innovation experience of fiscal and taxation system in the process of regional integration in Japan, this paper analyzes the reasons, contents and distribution system of urban tax sources designated by decree in Japan's metropolitan fiscal adjustment system, and puts forward the enlightenment to the innovation of fiscal and taxation system in the capital economic circle.
【作者单位】： 辽宁大学;中国社会科学院;
【基金】：2016年度辽宁省教育厅课题“辽宁省构建创意城市的策略研究”(WYB201603) 2016年度辽宁省财政科研基金课题“辽宁产业引导基金现状、问题及改进对策”(16C009) 2016年度辽宁省社科联与高校社科联合作课题“‘双创’背景下辽宁省众创空间研究——借鉴国内外经验的视角”(2017lslktyb-084) 2017年度辽宁大学亚洲研究中心亚洲问题研究项目“‘一带一路’战略下东北亚文化创意产业研究”(Y201703)
【分类号】：F813.13;F127
【相似文献】
相关期刊论文 前1条
1 崔铁宁;黎彬;;首都经济圈一体化协调发展SWOT分析和机制对策[J];北京工业大学学报(社会科学版);2014年03期
，本文编号：2232503
本文链接：https://www.wllwen.com/guanlilunwen/shuishoucaizhenglunwen/2232503.html
