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作者认为,我国1994年进行的财税体制改革,其核心内容是中央政府与地方政府分事权、分财权、分税权和分设中央、地方两套税务机构,分别组织中央税收收入和地方税收收入。新财税体制实施的初步结果表明:它既适应于中国经济发展实际,又符合国际惯例,而且有利于与国际税制接轨。与此同时,新财税体制将国家税收分为中央税收和地方税收,从而决定了地方税收直接为地方经济建设服务,并在地方政治、经济、社会稳定发展中有着十分重要的地位和作用。
The author believes that the reform of the fiscal and taxation system carried out in 1994 in our country focuses on the separation of powers between the central government and local governments, the separation of financial power and tax-sharing power and the establishment of two sets of tax authorities at the central and local levels to separately organize the central tax revenue and the local tax revenue. The preliminary results of the implementation of the new finance and taxation system show that it not only adapts to the reality of China’s economic development but also complies with international practices and is conducive to aligning itself with the international tax system. At the same time, the new taxation system divides the state revenue into the central tax revenue and the local tax revenue, which determines that the local tax revenue directly serves the local economic construction and plays a very important role in the development of local politics, economy and society.