浅探完善省以下政转移支付制度.docVIP

浅探完善省以下财政转移支付制度 　　摘要：随着社会经济的发展，各国政府离不开所得课税这一有力的宏观调控手段。而研究所得课税必须明确最基本理论前提———所得概念的涵义。我国所得课税研究中关于所得涵义的界定较少且不成体系。本文在借鉴国内外研究成果基础上将所得定义为：一定时期内所有能代表其拥有者支付能力的从各种渠道获得的各种形式的收益和财产。这一定义既有理论价值又有现实意义。 　　??? 关键词：所得；所得课税；流量所得；存量所得；潜在所得 　　Abstract: With the social and economic development, governments can not do without the income tax effective means of macroeconomic control. The study of assessment must be clear --- the most basic premise of the theory derived from the meaning of the concept. China’s income tax on the study of the meaning of the definition of income and less fragmentation. In this article fr