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建立分税制是我国财税体制改革的目标。从理论上讲,财税体制改革、金融体制改革以及投融资体制改革等一系列经济体制改革措施,对水利投入应该是有利的。主要是: 一、分税制确定于公共财政理论,公共财政的基本职能是为社会公共需要提供资金保障。水利是国民经济的基础设施和基础产业,属于社会公共工程,水利建设所需资金主要由财政供给,其各项投入属于中央和地方财政的支出范围。目前水利建设的现状与其基础产业的地位极不相称,国家对水利投入的不足是主要原因。分税制可以强化满足社会公共需要的职能,逐步增加财政对水利的投入是必然的趋势。
The establishment of the tax-sharing system is the goal of the fiscal and taxation system reform in our country. In theory, a series of economic structural reform measures such as fiscal and taxation system reform, financial system reform and investment and financing system reform should be beneficial to investment in water conservancy. Mainly: First, the tax sharing system is determined in the public finance theory, the basic function of public finance is to provide financial protection for public needs. Water conservancy is the infrastructure and basic industries of the national economy, and belongs to social public works. The funds needed for water conservancy construction are mainly supplied by the finance sector, and all inputs belong to the expenditures of the central and local governments. At present, the current status of water conservancy construction is not commensurate with the status of its basic industries, and the lack of state investment in water conservancy is the main reason. Tax-sharing system can strengthen the functions of meeting the needs of society and public, and gradually increase the financial investment in water conservancy is an inevitable trend.