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文章认为,由于各级政府间的财政包干、国家对企业的扩权让利以及税制本身的下完善,使我国的投资结构严重失去了平衡。解决这一问题,—是创造条件尽快实行分税制,在此之前可以分税包干作为应急的办法;二是完善现行税收制度,加强税收杠杆对投资结构的直接调节作用;三是实行税利分流,逐步改税前还贷为税后还贷;四是全面普及复式预算;五是提高财政收入占国民入的比重,增强财政的宏观调控能力。
The article argues that due to the fiscal package at all levels of government, the state’s expansion of power to corporations and the perfection of the tax system itself have seriously weeded out the balance of China’s investment structure. To solve this problem, it is to create the conditions for the implementation of the tax-sharing system as soon as possible, before tax-sharing can be used as a means of emergency; secondly, to improve the existing taxation system so as to strengthen the direct regulatory role of tax levers on the investment structure; Repaying loans before taxation is repaying after-tax loans; fourthly, popularizing the double budgets in all aspects; fifthly, increasing the proportion of fiscal revenue in the national income and strengthening the fiscal macro-control ability.