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在我国经济改革的十年中,财政也进行了相应的配套改革,实行“放权让利”、“分灶吃饭”、“利改税”、“企业经营和地方财政的双承包”,逐步建立和健全“个人收入课税制”,增加新的税种和开辟新的财源等,为促进国民经济的迅速发展,作出了显著成效. 改革十年,我国的财政收入和国民收入有了较大幅度的增长.1979年国家财政收入仅为1103.3亿元,预算外资金仅为453亿元,到1988年国家财政收入已达2587.8亿元,比1979年增长1.35倍,按可比价格计算,国家收入增长1.2倍,国家基本财力,包括预算内外资金在内,增长1倍.而预算外资金,按绝对数计算却增加了4倍.财政收入虽年年增长,但占国民收入的比重已从1979年的32.93%,降到1988年的22.8%,打破了过去中央财权高度集中、统收统支的僵化局面,并使国家和地方经济同时得到发展.这不仅使国家财政收入年年增长,同时也增强了地方和企业的经济活力,有力地促进了我国有计划商品经济的发展.
In the ten years of economic reform in our country, finance has also carried out the corresponding supporting reforms to gradually establish and implement the “two contracts” of “business management and local finance” We have made remarkable achievements in improving the tax system for personal income, adding new taxes and opening up new sources of revenue, so as to promote the rapid development of the national economy. In the ten years of reform, China’s fiscal revenue and national income have enjoyed a substantial increase . In 1979, the state revenue was only 110.33 billion yuan, with extrabudgetary funds of only 45.3 billion yuan. By 1988, the state revenue reached 258.78 billion yuan, an increase of 1.35 times that of 1979. According to comparable prices, the state’s income increased 1.2 times , The national basic financial resources, including budgetary and non-governmental funds, doubled, while extra-budgetary funds, in absolute terms, increased four-fold. Although fiscal revenue has increased annually, the share of total national income has risen from 32.93 in 1979 % To 22.8% in 1988, breaking the rigid situation of centralization of financial power and the unification of revenue and expenditures in the past and enabling the development of both national and local economies at the same time, which not only increased the national fiscal revenue year by year but also enhanced the The economic vitality of the localities and enterprises has effectively promoted the development of the planned commodity economy in our country.