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第二轮修志断限内地方财税性质和作用发生了很大的变化,即财税经济建设的职能削弱,民生、政治职能作用加强;另一方面,随着对政府职能的厘清,对财税的职能作用也有新的定位和认识。当前财税的重要性更为显现。山东省已出版的60多部第二轮市、县志有关财税的记述,存在对财税门类的总体设计不周、资料收集和内容记述深度不够等问题,要因时而变,根据财税的性质分篇设置、根据其作用编排顺序及深化其内容记述。
In the second round of revision, the fiscal and taxation functions and functions within the local government have undergone great changes. That is, the functions of the fiscal and taxation economy are weakened, and people’s livelihood and political functions are strengthened. On the other hand, with the clarification of the government’s functions, the fiscal and taxation functions Role also has new positioning and understanding. The importance of the current tax is even more apparent. Shandong Province has published more than 60 second round of the city, county records about taxation, there is the overall design of the fiscal and tax categories, data collection and content of the depth of inadequate description, etc., to change from time to time, according to the nature of fiscal and tax articles set , Arrange the order and deepen its content description according to its function.