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1、恢复杠杆功能。财政是经济建设中国家用以宏观调控经济运行的主杠杆,从理论上讲,税收杠杆从属于财政杠杆,县(市)财政税务机构应根据改革开放和社会主义市场经济客观要求重新聚合,拧成统一的全功能经济杠杆,改变财政税务机构分设和“半边”财政状况,恢复主杠杆功能。 2、理顺分配关系。首先是理顺财政同政府及其各职能部门的关系。其次是理顺分配关系。财政参与国民收入的分配和再分配,对各领域、各阶层、各部门、各企业、各环节享有主体分配的权威。三是理顺运行机制,调整分配政策,对于财政分配过程中影响、挤占,甚至肢解财政主体分配额度的政策应予调整,紧缩放权让
1, to restore the lever function. In theory, fiscal levies are subordinate to fiscal levers. Fiscal and tax authorities of counties (cities) should re-aggregate themselves according to the objective requirements of reform, opening up and the socialist market economy A unified, full-function economic lever will change the fiscal and taxation authorities’ separation and “half” financial status and restore the main leverage. 2, straighten out the distribution relationship. The first is to rationalize the relationship between finance and the government and its various functional departments. The second is to rationalize the distribution. The financial participation in the distribution and redistribution of national income enjoys the authority to distribute the subject to all sectors, sectors, departments, enterprises and all sectors. The third is to streamline the operational mechanism and adjust the distribution policy. The policy of influencing, crowding out and even dismembering the distribution quotas of the financial entities in the fiscal distribution process should be adjusted,