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从今年1月1日起,我国实行分税制财政体制改革。这一改革借鉴了国际上成熟的公共财政理论和市场经济国家通行有效的实践经验,其基本原则是,在划分事权的基础上,按税种划分中央和地方的财政收入;在中央适当集中财力的基础上,实行转移支付制度;中央和地方分设税务机构,财政预算分级管理。但是,从实际运行操作来看,分税制改革对原有利益格局基本没有触动,具有渐进的过渡性质。因此,有必要从理论和现实结合的角度,对分税制改革近期可能产生的正负面影响有所估计。其正面影响是:
From January 1 this year, China’s implementation of the tax-sharing system of the financial reform. This reform draws on the mature international public finance theory and the effective practice of market economy countries. The basic principle is that on the basis of the division of power, the fiscal revenue of the central and local governments should be divided according to the tax categories. In the central government, the central government should properly concentrate its financial resources Based on the implementation of the transfer payment system; the central and local tax authorities, budget management at different levels. However, judging from actual operation and operation, the reform of the tax-sharing system basically does not touch the original interest pattern and has a gradual transitional nature. Therefore, it is necessary to combine the theoretical and practical perspectives to estimate the possible immediate and negative impacts of the tax-sharing reform in the near future. The positive impact is: