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为了适应社会主义市场经济的发展,加强中央宏观调控能力,理顺和规范中央与地方的分配关系,1994年,中央将在全国推行分税制。这一改革,必将给长期从优惠性的财政递增包干体制中受益的深圳乃至罗湖区带来深刻的影响。面对利益格局的调整变化,我们必须思考应对的举措。 一、分税制改革对罗湖区财力的影响 分税制是市场经济国家普遍实行的一种规范中央和地方之间财政分配关系的制度。西方国家实行分税制已有上百年的历史,作为一项制度,已发展得十分完善和成熟。它的基本原则有三项:在划分事权的基础上划分中央和地方税种;中央、地方分设国税局和地方税局,各收各的税;中央集中必要的财力。这三项,也是我国推行的分税制改革所采用的基本原则。但是,由于我们刚刚开始实行社会主义市场经济体制,国家的基本国情决定了不可能把西方市场经济国家的分税制办法原封不动地担过来。我们实行的只能是一种具有中国特色的分税制。原因在于,实施分税制改革所要解决的最重要最直接的问题,是提高中央财政收入的比重,但解决这个问题,又不能过分地减少地方既有利益,从而影响地方政府的积极性。分税制改革的进程。将是渐进式的、温和的改革,在开始阶段保留财政包干体制的积极成果,经过一个过渡时期,逐步完成新老体制的转换
In 1994, the central government will implement a tax-sharing system across the country in order to adapt to the development of the socialist market economy, strengthen the ability of the central government in macroeconomic regulation and control, rationalize and standardize the distribution of the central and local governments. This reform will surely bring profound influence to Shenzhen and even to Luohu District, which have benefited from the long-term benefit from the enhanced fiscal package management system. In the face of the adjustment and adjustment of the pattern of interests, we must think about the countermeasures. I. Impact of the Tax Sharing Reform on the Financial Strength of Luohu District Tax-sharing system is a system generally regulated by the market economy countries to regulate the financial distribution between the central government and local governments. The tax-sharing system in western countries has been in existence for hundreds of years. As a system, it has developed very well and matured. Its basic principles are as follows: dividing the central and local taxes on the basis of the division of powers; central and local governments separate the IRS and local tax bureaus and collecting tax; and the central government has the necessary financial resources. These three items are also the basic principles adopted by our country for the reform of the tax-sharing system. However, since we have just begun to implement the socialist market economic system, the basic national conditions of our country determine that it is impossible to take the tax-sharing system of Western market economies intact. We have to implement only a tax-sharing system with Chinese characteristics. The reason is that the most important and direct issue to be solved in carrying out the tax-sharing reform is to increase the proportion of the central government’s revenue. However, solving this problem can not unduly reduce the local vested interests and thus affect the enthusiasm of local governments. Tax-sharing reform process. It will be a gradual and moderate reform that will preserve the positive results of the fiscal consolidation in the initial stage and gradually complete the transition of the new and old systems through a transitional period