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1分税制下的政府财政能力现状1994年实行的分税制,标志着我国初步建立了一个相对规范且稳定的分权性财政体制。从收入权限上看,分税制在提高收入制度规范性的同时,有力地增强了中央财政收入能力,1994年中央财政收入占比就上升到了接近60%的水平。尽管在转移支付后该比重下降为不到20%(目前也基本维持这样一个水平),但是由于我国转移支付制度在分配上的科学性和客观性仍有待提高,这部分财力的最终使
The Current Status of the Government’s Financial Capability under the 1-Tax System The tax-sharing system implemented in 1994 marked the initial establishment of a relatively standard and stable decentralized fiscal system in our country. From the point of view of income authority, the tax-sharing system has enhanced the fiscal revenue capability of the central government while improving the standardization of the income system. In 1994, the central government’s revenue share rose to nearly 60%. Although the proportion has dropped to less than 20% after the transfer payment (at present, it is still basically maintained at such a level), due to the scientific and objective distribution of the transfer payment system in our country, it still needs to be improved.