论文部分内容阅读
作者认为，实行分税制应遵循统一政策分级管理，财权与事权相统一，中央财力占主导地位并兼顾地方利益，公平与效率相结合，改革的彻底性与渐进性相结合等五条原则，我国分税制的目标模式应为以分税分率制为特征的彻底分税制，实行这个目标应分步走，即先建立分税制的框架，再健全区域利益调节机制，然后清除旧体制遗留下的弊端，实行彻底的分税制。作者强调，分税制的实施和运作必须与税制改革相结合，并要相应建立地方税征收体系，改进财政预算管理。
The author believes that the implementation of the tax-sharing system should follow the five principles of a unified policy of hierarchical management, the unity of financial rights and powers, the central financial power and taking into account local interests, fairness and efficiency, the combination of thoroughness and gradual reform, The target model should be a thorough tax-sharing system characterized by a system of tax-sharing. Implementation of this goal should be carried out step by step. That is, a tax-sharing framework should be established first, a mechanism for regional interest adjustment should be established and then the deficiencies left over by the old system should be removed and thorough Tax system. The author emphasizes that the implementation and operation of the tax-sharing system must be integrated with the reform of the tax system, and correspondingly establish a system of collecting local taxes so as to improve the management of budgetary budgets.