| 超越税务:乌海联合办税对中国"府际关系"发展的启示 |
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| 引用本文： | 朱光磊,王雪丽.超越税务:乌海联合办税对中国"府际关系"发展的启示[J].北京行政学院学报,2010(6). |
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| 作者姓名： | 朱光磊 王雪丽 |
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| 作者单位： | 南开大学周恩来政府管理学院; |
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| 摘 要： | "府际关系"是政府过程研究中一个非常重要的领域.内蒙古乌海市在实践中探索出的国、地税联合办税模式,虽然只是发生在一个地方,仅涉及国税、地税两个部门的制度创新,但其在理论探索上的贡献,已经超越了税务行政本身的变革.乌海联合办税模式在构建"伙伴型府际关系"方面的主动探索,从纵横两个维度上,不仅为在实践中逐步化解条块矛盾,构建新型的横向"府际关系"和调整政府横向间的职能配置等提供了新的思路,同时也为在理论上深化中国的"府际关系"理论研究提供了一个新的方向.
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| 关 键 词： | 联合办税 府际关系 伙伴关系 地方政府 机构改革 |
An Inspiration of Wu Hai's Joint Taxing to the Development of China's Intergovernmental Relations |
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| ZHU Guang-lei,WANG Xue-li.An Inspiration of Wu Hai's Joint Taxing to the Development of China's Intergovernmental Relations[J].Journal of Beijing Administrative College,2010(6). |
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| Authors: | ZHU Guang-lei WANG Xue-li |
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| Institution: | ZHU Guang-lei,WANG Xue-li |
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| Abstract: | Intergovernmental relations are a very important field in government process research.Wu Hai City of Inner Mongolia Autonomous Region initiated a joint taxing mode between National Tax Bureau and Local Tax Bureau in practice.Its contribution in the theoretical exploration has gone beyond the reform of tax administration itself although it is a system innovation involving only National Tax Bureau and Local Tax Bureau.The initiative exploration of Wu Hai's joint taxing in building partnership-based intergover... |
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| Keywords: | joint taxing intergovernmental relations partnerships local government institutional reform |
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