论文部分内容阅读
发端于上世纪80年代以来的“财政包干”体制,虽曾发挥过积极作用,但随着市场在资源配置中的作用不断扩大,弊端凸显。不仅税收调节功能弱化,影响统一市场的形成和产业结构优化;而且,国家财力偏于分散,制约财政收入合理增长,特别是中央财政收入比重不断下降,弱化了中央政府的宏观调控能力。为从根本上解决这些陈年旧疾,提高财政收入占GDP的比重和中央财政收入占全国财政收入的比重,1994年分税制大幕拉开。分税制之下,根据事权与财权相结合的原则,税种被统一划分为中央税、地方税和中央地方共享税,
The system of “fiscal consolidation” originated in the 1980s has played an active role. However, with the continuous expansion of the role of the market in the allocation of resources, the drawbacks have been highlighted. Not only weakening the tax regulatory function, affecting the formation of a unified market and the optimization of industrial structure; moreover, the state’s financial resources tend to be fragmented and restrict the reasonable growth of fiscal revenue. In particular, the proportion of central government revenue has been declining, weakening the macro-control capability of the central government. In order to fundamentally solve these old diseases, raise the proportion of fiscal revenue in GDP and the share of central government revenue in the national fiscal revenue, the separation curtain in 1994 opened the curtain. Under the tax-sharing system, according to the principle of the combination of power and financial power, taxes are uniformly divided into the central tax, the local tax and the central local shared tax,