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1994年我国经济体制改革的重大举措之一是建立中央集权程度相对较高的分税财政体制。这对于建立事权与财权相互平衡机制,加速社会主义市场经济体制的建立,具有十分重要的意义。同时也在一定时期内对地方财政带来一定的影响:一是地方财政收入减少;二是地方自身的能力减弱;三是返还制度对困难地区影响较大;四是以往赤字和库存自行消化使地方负担加重。 分税制改革是一种利益分配关系的
One of the major measures for the reform of China’s economic structure in 1994 was to establish a tax-disbursement fiscal system with a relatively high degree of centralization. This is of great significance for establishing a mechanism of balancing the power of attorney and the power of property and accelerating the establishment of a socialist market economic system. At the same time, it also brings certain impacts on local finance in a certain period of time: first, the local fiscal revenue is reduced; second, the local capacity is weakened; third, the return system has a greater impact on the difficult areas; fourthly, the previous deficits and inventory digestion The burden on the local. Tax-sharing reform is a distribution of benefits