税收增额融资的美国经验与中国借鉴
发布时间：2018-09-17 13:11
【摘要】：税收增额融资制度(TIF)是美国地方政府为促进经济发展而适用最为广泛的融资制度。TIF的成功具有这样一些特点:财政去中心化;体现并加强发展政策的财政支助;竞争性联邦主义;契合当代地方经济发展政策所需要的企业家精神。于我国而言TIF的意义不在于直接的照搬和移植,而在于考察美国TIF制度中政府、企业、市场经济和土地开发之间是如何通过法治联系在一起的,为我国的财政法治建设提供参考。
[Abstract]:Tax increase financing system (TIF) is the most widely used financing system in the United States to promote economic development. The success of the system has the following characteristics: fiscal decentralization, the embodiment and strengthening of the financial support of development policies; Competitive federalism; a spirit of entrepreneurship that fits the needs of contemporary local economic development policies. In our country, the significance of TIF lies not in direct copying and transplanting, but in examining how the government, enterprise, market economy and land development are connected by the rule of law in the TIF system of the United States. To provide reference for the construction of financial rule of law in our country.
【作者单位】： 云南大学法学院;
【基金】：云南省教育厅科学研究基金项目《中国企业投资缅甸的公司治理研究》(批准号:2013Y373) 云南大学人文社会科学青年研究基金项目《中国企业投资缅甸的公司治理研究》
【分类号】：D971.2
本文编号：2246022
[Abstract]:Tax increase financing system (TIF) is the most widely used financing system in the United States to promote economic development. The success of the system has the following characteristics: fiscal decentralization, the embodiment and strengthening of the financial support of development policies; Competitive federalism; a spirit of entrepreneurship that fits the needs of contemporary local economic development policies. In our country, the significance of TIF lies not in direct copying and transplanting, but in examining how the government, enterprise, market economy and land development are connected by the rule of law in the TIF system of the United States. To provide reference for the construction of financial rule of law in our country.
【作者单位】： 云南大学法学院;
【基金】：云南省教育厅科学研究基金项目《中国企业投资缅甸的公司治理研究》(批准号:2013Y373) 云南大学人文社会科学青年研究基金项目《中国企业投资缅甸的公司治理研究》
【分类号】：D971.2
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