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分税制的推行对扭转中央财政收入占全部财政收入比重年年降低局面起了一定作用。但由于对分税制这一主要从西方引进的制度在认识上存在片面性,更因为我国实行的分税制是在大包于财政体制基础上以不改变地方既得利益为前提的,还存在不少缺陷。这需要通过比较西方主要国家的分税制模式,全面消除关于分税制的片面认识。我国未来的分税制模式应当是一种中央税占全部税收总额的大部分、地方支出占全部财政支出大多数的非对称型分税制模式。
The implementation of the tax-sharing system has played a role in reversing the situation where the central government’s revenue accounts for a declining proportion of the entire fiscal revenue every year. However, due to the one-sidedness of the tax-sharing system, which is mainly introduced from the West, the tax-sharing system practiced in our country still has many shortcomings under the premise of not changing the vested interests of the localities on the basis of the financial system. This requires a comprehensive elimination of one-sided knowledge of the tax-sharing system by comparing the tax-sharing model of the major Western countries. The future tax-sharing model in our country should be a non-symmetrical tax-sharing model where the central tax accounts for most of the total tax revenue and the local expenditures account for the majority of the total fiscal expenditure.