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《Journal of Dalian Maritime University(Social Science Edition)》 2002-03
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Research on enhancing the local finance capability

LIU Ming hui (College of Finance and Tax,Dongbei Univ. of Finance and Economy, Dalian 116025, China)  
Analyzes the current construction of local tax systems and the existing problems about the local tax rights in China,discusses the effects on the local finance capability with our country's joining WTO, puts forward the policy suggestions for governments on the establishment of healthy local tax systems, the rational classification of tax rights among governments of different level and the enhancement of local finance capability after China's joining WTO.
【Fund】: 大连市科技计划项目 (2 0 0 114 5 )
【CateGory Index】: F812.7
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