论文部分内容阅读
1994年实施的分税制改革,以适应市场经济需要,调整分配关系,转换财政运行机制,确保中央财政宏观调控功能的实现为目标,在财税管理体制和运行机制方面迈出了决定性的步伐。从实际运行的情况看,基本达到了预期目的。通过这次分税制改革,地方税种增多了,地方税收入也随之增加,占全部税收收入的比重有了一定的提高,但从总体看,地方税收入规模仍然很小,只占全国税收总额的25%左右,而且没有建立起科学、合理、独立的地方税体系。
The tax-sharing reform implemented in 1994 took a decisive step in the fiscal and taxation management system and operation mechanism in order to meet the needs of the market economy, readjust the distribution relations, change the fiscal operation mechanism and ensure the realization of the macro-control function of the central finance. From the actual operation of the situation, basically reached the desired goal. Through this tax-sharing reform, local taxes have increased, local tax revenue has also increased, and the proportion of the total tax revenue has been raised to a certain extent. However, on the whole, the scale of local tax revenue is still small, accounting for only 25% of the national tax revenue. However, no scientific, reasonable and independent local tax system has been established.