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本文认为,目前的财税体制仅是改革进程中的过渡性体制,还不能完全适应社会主义市场经济发展的要求,必须进行更深层次的财税体制改革。主要改革建议包括:政府财政应改变计划经济中“发展经济,培植财源”的理念,将满足社会公共服务作为财政的惟一目标;进一步转变财政职能,调整和优化财政支出结构,基本建立起公共财政支出体制;以“积极稳妥、局部调整、逐步到位”的方略推出第三次大的税制改革,调整和完善税制体系;基本理顺和规范中央财政与地方财政的分配关系和管理体制;基本完成财政支出管理制度的改革,增加预算透明度,强化预算支出的约束;加强财政对经济结构的调整等。
This paper argues that the current fiscal and taxation system is only a transitional system in the process of reform and can not fully meet the requirements of the development of the socialist market economy and requires further reform of the fiscal and taxation system. The main reform proposals include: government finance should change the concept of “developing economy and cultivating financial resources” in the planned economy, and satisfy the social public service as the sole goal of finance; further change the fiscal function, adjust and optimize the structure of fiscal expenditure, and basically establish the public finance Expenditure system; launched the third major tax reform with the principle of “active, steady and partial adjustment, and gradual,” and adjusted and improved the tax system; basically straightened out and standardized the distribution and management system between the central finance and local finance; basically completed The reform of the fiscal expenditure management system will increase the transparency of the budget and strengthen the constraints on budget expenditures. We will also increase the fiscal adjustment to the economic structure.