| 中心与处所关系是世界上绝年夜部门国度没法绕开的严重成绩，对二者关系的处置，关乎国度的兴衰、经济的成长和社会的提高。最近几年来，世界列国都积极的就中心与处所关系停止调剂，法语论文，以顺应社会经济成长的须要。处在如许的时期，必需从世界规模内加以审阅，能力更好的增进一个国度中心与处所关系的调剂。本文侧重从分税制的角度，以中心与处所的权限划分为主线，来研究法国的中心与处所关系。本文起首回想分税制的构成配景及其成长，指动身端于拿破仑时期的分税制，其成长为古代的分税制阅历了三个时代。接着具体论述分税制的现状和特色、分税制下中心与处所和处所各级当局间权柄的划分、财务资本的分派，并指出分税制下事权、财权、财力的变更对中心与处所关系的作用。进而深刻剖析分税制下中心与处所的权利划分作用身分，法语论文网站，文章以为，中心与处所权利的划分，根据当局本能机能实际和公共品的条理性实际来划分，同时还受国情和情况的作用。在此基本上，进一步商量现行分税制的实施，使中心与处所的权利划分趋于公道，处所的积极性有了很年夜进步。将来中心与处所关系的走向将是中心集权下处所分权的持续和中心与处所的协商协作。最初，针对上述内容，指出法国现行分税制下中心与处所关系的调剂所具有的可资自创的地方。 Abstract: The relationship between central and local authorities is the most serious problem in the world, which can not be avoided. The disposal of the relationship between the two countries is related to the rise and fall of the country, the growth of the economy and the improvement of the society. Over the last few years, all the countries in the world have had a positive relationship between the central and local relations, in order to adapt to the need of social and economic development. In such a period of time, it is necessary to review the world scale, the ability to better enhance the relationship between a national center and local swap. This article focuses on the tax system's point of view, to central and local division of authority as the main line to study French central and local relations. This paper first recall of tax sharing system constitute background and growth, refers to the left side in the Napoleonic period of the tax system, and its growth for the ancient tax system has experienced three times. Then discusses the specific tax system status and characteristics, under the tax sharing system of authority between central and local and local governments at all levels to division, the financial capital of the assignment, and points out that the influence of system of tax distribution under the routine power and financial power, financial changes of central and local relations. Then analyzed deeply under the tax sharing system of central and local division of rights in influencing factor, thought the article, division of the central and local rights. According to the logic of government functions and public goods practical to divide also conditions and the influence. In essentially, further to discuss the current tax system implementation, central and local division of the rights tend to be reasonable, the enthusiasm of the premises has the very big progress. The trend of the relationship between the center and the place in the future will be the continuous and the center and the center of the center and the district. Initially, in view of the above content, and points out that the French under the present tax sharing system adjustment of the central and local relations with valuable created. 目录: 内容摘要 3-4 Abstract 4 一、 导论 7-14 (一) 选题的缘起及意义 7-10 (二) 已有探讨的回顾、评述及理论准备 10-13 (三) 基本概念 13-14 二、 分税制的形成与发展 14-19 (一) 分税制的形成 14-15 (二) 分税制的发展 15-19 三、 现行分税制下的中央与地方关系 19-43 (一) 分税制的近况与特点 19-21 (二) 分税制下的中央政府 21-23 (三) 分税制下的地方各级政府 23-37 (四) 中央与地方权力划分的作用因素 37-43 四、 分税制在改善中央与地方关系上的成效和发展趋势 43-46 (一) 分税制在改善中央与地方关系上的成效 43-45 (二) 现行分税制下中央与地方关系的发展趋势 45-46 五、 结论 46-51 参考文献 51-54 后记 54 |
