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1994年,我国财税改革将围绕税制和分税制两个主要内容全面展开。那么,什么是分税制?我国为什么要实行分税制改革?税制改革又将采取哪些具体措施?所谓分税制,也就是指按税种划分中央与地方收入及其管理权限的一种财政体制。它是当前西方国家处理中央与地方关系通行的做法,我国从1992年开始,已在辽宁等9个地区实行分税制试点。其主委内容是:按税种划分中央财政、地方财政固定收入和共享收入,核
In 1994, the fiscal reform in our country will focus on the two main contents of the tax system and the tax-sharing system in full swing. So, what is the tax-sharing system? Why China should implement the tax-sharing system? Tax reform will take what specific measures? The so-called tax-sharing system, which is divided into tax revenue by the central and local revenue and management authority of a financial system. It is the current practice of western countries dealing with the passage of the relations between the central government and local governments. Since 1992, our country has implemented tax-sharing pilot programs in nine regions including Liaoning. Its main content is: According to tax classification of the central government, local finance fixed income and shared income, nuclear