1) the fiscal self-supporting capacity
财政自给能力
1.
With the ratio of the main tax revenue to the tax revenue and fiscal one increasing,the proportion of the main tax revenue distributed between all levels of governments is related to the fiscal self-supporting capacity and the quantity of fiscal duty distributed between all levels of governments is negative correlated to the fiscal self-supporting capacity under the tax-sharing system.
在主体税种收入占税收和财政收入比重不断提高的情况下,主体税种收入在政府间的分配比例与财政自给能力正相关,财政职能在政府间分解的多少与财政自给能力负相关。
2) financial self-funded abilities
财政自生能力
1.
Because the economic development gap among suburbs and counties near to Kunming is increasing and the contribution of agricultural tax to local economy is different,the financial problems faced by governments of suburbs and counties near to Kunming after the cancellation of agricultural tax and how to improve the financial self-funded abilities of the region become the focused topic.
昆明近郊县经济增长差距呈现出扩大趋向,农业税对本地经济的贡献率也不相同,因此农业税取消后昆明市近郊县面临的财政问题,如何提升该地区财政自生能力,成为必须关注的课题。
4) Fiscal Autonomy
财政自给度
5) financial capacity
财政能力
1.
The NPM Avenues for Promoting the Financial Capacity of the Local Governments Under WTO Frame;
WTO框架下提升地方政府财政能力的NPM途径
2.
From the angle of financial capacity of villages and towns, this paper thoroughly analyses the present main problems and the cause of financial capacity of villages and towns in China, dissects the internal relations between the financial capacity of villages and towns and the construction of grassroots power, and proposes the corresponding treatment countermeasures.
本文从乡镇财政能力的角度,比较全面地分析了我国现阶段乡镇财政能力存在的主要问题及原因,剖析了乡镇财政能力与基层政权建设的内在联系,并提出了相应的治理对策。
3.
This paper gives a detailed description of the local government financial capacity.
本文详细描述了地方政府财政能力的概念 ,并从五个方面建构了地方政府的财政能力的支持系统。
6) fiscal capacity
财政能力
1.
Changes of State Fiscal Capacity and Financial Capacity in a Reforming China;
改革期间中国国家财政能力和金融能力的变化
2.
Research on Vertical and Horizontal Equilibrium Issue of Local Government Fiscal Capacity;
地方政府财政能力纵横向均衡问题研究
3.
It is impossible to construct the socialism and harmonious society without the equilibrium allocation of fiscal capacity.
构建社会主义和谐社会离不开政府间财政能力的均衡配置。
补充资料：财政能力说
财政能力说
【财政能力说1亦称“应能纳税原则”(Prin-ci扭。of abilitvt。pay)，西方资产阶级税收学说之一。系指国民应按其能力承担税负。为英国著名经济学家约翰·穆勒(J .5 Mill)和美国的赛里格曼(Edwin RO玩rt曳Iigrnan)等所主张，来源于亚当·斯密(A.Snlith)提出的租税4原则中的公平原则。 能力说学者认为:国家课征租税，不但要收入充足，满足政府的需要，而且要使每个人的税负趋于公平合理。基于这种思想，能力说主张，国民对租税分担的多寡，应根据国民的税负能力的大小而定，凡能力相同者，则税负相同，能力大者税负重;能力小者税负轻;无能力者无税负，按能力分担课税。 能力说关于税负能力的大小的衡量，又有不同主张:(l)认为成年人的能力相同，应对其课以同额人头税(pontax)，反对者认为，国民有贫富之分，收人有多寡之别，如以成年与否作为课税的基础有失公允;(2)主张衡量国民的税负能力，应以国民所具有的财产为标准;(3)主张依国民消费能力，为其租税分担的标准;(4)以国民所得或净所得为基础。 能力说主张颇多，不同主张都存在相应的问题，目前较为多数的看法是依据国民所得作为量能分担的标准。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条