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Jingdong book

中国地方税研究

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中国地方税研究

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《中国地方税研究》对地方税进行了理论界定,并在此基础上论述了地方税形成的理论机理,为地方税制度的重构提供理论模型。《中国地方税研究》在写作中注重从制度上和法律上对地方税问题的影响因素进行分析,而非过分地就税论税;并通过探讨财政分权和行政分权的关系,认为地方税问题首先是政治问题,然后是法律问题,最后才是财政问题。《中国地方税研究》从税收立法权、收人权和管理权的归属对税权的归属问题进行系统分析。以此作为地方税内涵的界定标准,以期为地方税税种划分和收入的归属提供理论依据。
Author Description

高亚军,女,1972年出生,副教授,博士,中国税务学会理事。1994年毕业于原中南财经政法大学税收学专业,后一直在本校任教,于2008年9月从中南财经政法大学取得财政学博士学位。主要从事税收制度构建和税收政策研究,近年来围绕地方税制度的完善和个人所得税功能定位与制度建设等问题进行研究。在《税务研究》、《中南财经政法大学学报》、《中国财政》等杂志发表论文20余篇,工作期间参与多项社科基金的研究任务,同时参加《税法》、《税收原理与中国税制》教材的编写任务,独自完成英国注册会计师在中国考区的Taxation
Catalogue

导论
一 问题的提出
二文献综述
三研究思路与基本框架
四 研究方法
五可能的创新与不足

第一章 地方税的理论界定
第一节 地方税的一般概念
一地方税概念的界定
二地方税的本质与特征
第二节 地方税的税权归属
一地方税收入权的归属
二地方税管理权的归属
三地方税立法权的归属
第三节 地方税的相关概念
一地方税与地方税收
二地方税制度与地方税体系
三地方财权与地方财力

第二章 地方税的形成机理
第一节 市场失灵与政府资源配置
一 市场失灵是政府介入资源配置的理论依据
二财政分权与政府效率
三地方政府与公
Book Abstract

二 政府的职能范围界定
(一)中央政府职能界定
在市场经济条件下,政府承担的主要任务就是提供公共产品。1959年,马斯格雷夫对政府的经济职能进行了界定:提供公共产品和服务,对收入和财富进行再分配、确保经济稳定和增长三个方面。斯蒂格利茨在《政府经济学》中提出政府应当在反垄断、解决外部经济效应问题、补充不完善的市场、改进或增加信息的供应、采取措施解决失业、通货膨胀和宏观经济失衡问题等方面发挥作用。公共选择理论认为,政府的作用主要是弥补市场失灵的缺陷。市场机制的存在通常被认为是“对集体或政府采取

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Brand Jingdong book
Brand Origin China

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