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我国自1994年1月1日全面实施分税制预算管理体制以来,在中央及国务院总体目标的指引下,分税制预算管理体制改革取得了显著成效,但也存在着一系列问题,需要进一步完善相关体制结构。本文首先分析了我国分税制预算管理体制存在的问题,进而介绍了外国(以美国为例)的分税制概况,旨在从中找出对我国分税制预算管理体制有借鉴意义的做法。
Since January 1, 1994, China has implemented the tax-sharing budget management system in an all-round way. Under the guidance of the overall objectives of the Central Government and the State Council, the reform of the budget-management system of the tax-sharing system has achieved remarkable results. However, there are also a series of problems that need to be further perfected. . This paper first analyzes the problems existing in the budget management system of China’s tax-sharing system, and then introduces the overview of the tax-sharing system in foreign countries (for example, the United States), aiming to find out the reference to the tax-sharing budget management system in China.