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本文分析了现行财政包干体制的利弊,论述了九五计划时期财政体制改革的基本思路。认为,进一步制定和实施较为彻底的分税制,需要明确界定和划清政府的事权、财权;财政要彻底打破包揽统支的局面,投资范围一般限于基础设施和基础产业;合理划分税种,建立以产品税、增值税为骨干税源的中央税体系,以营业税、所得税、资源税、城市维护建设税为骨干税源的地方税体系;以个人所得税为主要来源建立社会分配调节基金;划分税收管理权限,相应分设税务机构;为采用因素法合理确定各地支出基数努力创违条件;开辟和加强财政信用这一第二战场是一种明智的办法。
This article analyzes the pros and cons of the current fiscal package system, and discusses the basic ideas of the fiscal system reform during the period of the Ninth Five-Year Plan. He believes that to further formulate and implement a more thorough tax-sharing system, it is necessary to clearly define and clarify the government’s powers and financial resources. To completely break the monopoly of finance, the scope of investment is generally limited to infrastructure and basic industries; Tax, value-added tax as the backbone of the tax source of the central tax system, business tax, income tax, resource tax, urban maintenance and construction tax as the key source of local tax system; personal income tax as the main source of social distribution adjustment fund; divide tax administration authority, Tax authorities; it is a wise way to open up and strengthen the second battlefield of financial credit for the purpose of determining the base of expenditures reasonably determined by the factor law.