论文部分内容阅读
建立社会主义公共财政体系,已成为我国目前深化财政改革,振兴国家财政的必然选择。而当务之急,在于如何迅速遏制体制过渡时期收入分配秩序的紊乱,建章立制,形成与市场经济相适应,规范化的公共财政收入运行机制。 一、改革开放以来财政收入 运行机制的实证分析 十一届三中全会后,以财政体制为突破,全面启动经济体制改革。20年来,财政改革从放权让利到制度创新,财政收入运行机制发生了深刻变化。 ——税收成为国家财政收入主要形式。计划经济体制下,企业利润上缴居财政收入首位,
Establishing a socialist public finance system has become an inevitable choice for our country to deepen its fiscal reform and rejuvenate the country’s finance. The top priority is how to quickly curb the disorder of income distribution during the transitional period of the system and set up a system of rules and regulations so as to form the operating mechanism of public revenue that is compatible and standardized with the market economy. I. Empirical Analysis on Operational Mechanism of Fiscal Revenue since the Reform and Opening Up After the Third Plenary Session of the 11th Central Committee of the Communist Party of China, taking the financial system as a breakthrough, the reform of the economic structure was started in an all-round way. Over the past 20 years, the fiscal reform has seen profound changes in the operating mechanism of fiscal revenue from granting power and giving benefits to institutional innovation. Taxes become the main form of state revenue. Under the planned economy, the profits of enterprises turned over to the top of the fiscal revenue,