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分税制是市场经济国家普遍实行的一种财政体制,是符合市场经济原则和公共财政理论要求的,这是市场经济国家运用财政手段对经济实行宏观调控较为成功的做法。市场竞争要求财力相对分散,而宏观调控又要求财力相对集中。这种集中与分散的关系,反映到财政管理体制上就是中央政府与地方政府之间的集权与分权关系问题。分税制较好的解决了中央集权与地方分权问题。1994我国开始实施分税制财政管理体制。十几年来,这一改革,对于理顺中央与地方的分配关系,调动中央、地方两个积极性,加强税收征管,保证财政收入和增强宏观调控能力,都发挥了积极作用。但也存在一些有待于深化改革和加以完善的地方。
Tax-sharing system is a kind of financial system generally practiced by market economy countries and is in conformity with the requirements of market economy and public finance theory. This is a relatively successful practice of market economy countries using financial instruments to implement macro-economic control. Market competition requires relatively decentralized financial resources while macro-economic control requires that financial resources be relatively concentrated. This kind of concentration and decentralization is reflected in the fact that the fiscal management system is the issue of centralization and decentralization between the central government and local governments. The tax-sharing system has better solved the problems of centralization and decentralization. 1994 China began to implement the tax-sharing system of financial management. For more than a decade, this reform has played a positive role in streamlining the distribution relations between the central and local governments, mobilizing the enthusiasm of both the central and local authorities, strengthening tax collection and administration, ensuring financial revenue and enhancing macroeconomic regulation and control. However, there are still some places to be deepened for reform and improvement.