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省以下财政体制是国家财政体制的重要组成部分,如果省以下地方各级财政之间的分配关系不合理,那么包括中央在内的整个政府间的分配关系最终也难以合理化。从当前的现状出发,进一步解决好省以下财政体制,规范地方各级财政之间分配关系,已成为下一步完善分税制改革的一项紧迫任务。 1994年分税制改革出台后,在中央与省一级分配关系的规范化合理化方面前进了一步,但分税制没有解决地方省以下各级财政的分配
The financial system below the provincial level is an important part of the national financial system. If the distribution of fiscal revenue among different levels of the province is irrational, the distribution of the entire government including the central government will eventually be difficult to rationalize. Starting from the current situation, further solving the financial system below the provincial level and regulating the distribution of the financial resources at the local levels has become an urgent task for perfecting the tax-sharing system in the next step. After the introduction of the tax-sharing reform in 1994, it took a step forward in the standardization and rationalization of the distributional relations between the central and the provincial levels. However, the tax-sharing system did not solve the allocation of finance at all levels below the provincial level