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财政体制是经济体制和政治体制改革的交汇点。1992年着手设计、1993年准备、1994年实施的税制改革和分税制改革是我国市场经济奠定性的改革。经过分税制20年改革,我国财政“两个比重”基本稳定,中央宏观调控能力逐步增强,地方政府财政理财和财政改革的积极性显著提高,财政支出结构不断优化,在推动基本公共服务均等化、促进社会经济发展、抑制通货膨胀、平抑经济波动等方面发挥了重要作用。但是,分税制改革20年的实践证明,受制于客观条件,分税制改革后出现的许多新问题亟需解决。其中,最根本的问题在于,
The financial system is the meeting point of economic system and political system reform. The tax reform and the tax-sharing system that were designed in 1992, prepared in 1993, and implemented in 1994 are the foundational reforms in our market economy. After 20 years of reform of the tax-sharing system, the fiscal balance of China’s financial system has basically stabilized. The central government’s macro-control capability has been gradually enhanced. The enthusiasm of local governments in financial management and fiscal reform has been significantly raised. The structure of fiscal expenditure has been continuously optimized. Equity in promoting basic public services , Promote social and economic development, curb inflation, stabilize economic fluctuations and so on have played an important role. However, the 20 years of tax-sharing reform have proved that many new problems that emerge after the reform of the tax-sharing system need to be solved because of the objective conditions. Among them, the most fundamental problem is that,