论文部分内容阅读
我国分税制财政体制规定,1994年实行分税制,对地方分税制收入基数的核定按1993年财政收入的实际完成数为基数。一些地方和部门为了局部利益,不从改革的大局出发,钻改革政策的空子,在财政收入的基数上做手脚,人为抬高财政收入基数,致使一些地方1993年的财政收入出现异常增长。其主要手法有:
The fiscal system of our country’s tax-sharing system stipulates that the tax-sharing system be implemented in 1994 and that the base of revenue-sharing under the local tax-sharing system be verified on the basis of the actual number of financial revenues completed in 1993. In some localities and departments, instead of starting from the overall situation of reform, they have tried their best to improve the base of fiscal revenue by manipulating the loopholes in the reform policies and artificially raising the base for fiscal revenue. As a result, the financial revenue in some places increased unusually in 1993. The main practices are: