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党的十四届三中全会通过的《关于建立社会主义市场经济体制若干问题的决定》,全面阐述了社会主义市场经济体制的基本框架,明确提出了要不失时机的在某些重要环节取得突破的改革战略。财税体制改革作为整个经济体制改革的重要组成部分,正是需要取得突破的一个很重要的环节。这项改革的基本内容之一,就是要把现行地方财政包干制改为在合理划分中央与地方事权基础上的分税制。 一 分税制是根据市场经济的原则和公共财政的理论确立的一种分级财政管理制度。分税制在西方发达的市场经济国家已有上百年的历史,至今已形成一套
The “Decision on Some Issues Concerning the Establishment of a Socialist Market Economic System” adopted by the Third Plenary Session of the 14th Central Committee of the Party comprehensively expounds the basic framework of the socialist market economic system and clearly sets out the breakthrough that must be made in some important links Reform strategy. As an important part of the reform of the entire economic system, the reform of the fiscal and taxation system is just a very important link that needs to make a breakthrough. One of the basic contents of this reform is to change the existing system of local fiscal package duty to a tax-sharing system based on a reasonable division of power between central and local authorities. A tax system is based on the principle of market economy and public finance theory established a hierarchical financial management system. The tax-sharing system has been in the market for developed countries in the West for centuries and has so far formed a set of