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作为政府筹集公共资金的基本制度,政府公共收入制度是国民收入分配的重要工具和调控手段。建立一个规范、合理的政府公共收入制度和机制,是目前我国促进科学发展观贯彻落实的配套条件和保障因素。从现实看,除了要继续调整税制结构,完善税制体系,包括调整流转税税率和结构、改进和完善所得税、开征物业税、改革税收征管体制外,还应当从改革和完善政府非税收入体系,特别是改革地方政府土地出让和土地收入制度,改革和完善资源、环境税费制度,深化政府间财政收入分配体制的改革等方面加大力度,以促进资源节约型、环境友好型社会建设,促进落实科学发展观。
As the basic system for the government to raise public funds, the government public revenue system is an important tool and means of controlling the distribution of national income. Establishing a standardized and reasonable government public revenue system and mechanism is the supporting condition and safeguard factor for our country to promote the scientific development concept. From the reality, in addition to continuing to adjust the tax structure, improve the tax system, including the adjustment of the turnover tax rate and structure, improve and perfect the income tax, property tax levied, reform tax collection and management system, but also from the reform and improvement of government non-tax revenue system, In particular, we should make greater efforts to reform the local government’s land transfer and land revenue system, reform and improve the resources and environmental taxation system, and deepen the reform of the intergovernmental fiscal revenue distribution system so as to promote the building of a resource-saving and environment-friendly society and promote Implement the scientific concept of development.