论文部分内容阅读
如何理顺省以下财政管理体制,缓解基层财政困难,是当前迫切需要解决的问题。本文拟结合辽宁省的实际情况,作些研究。一、辽宁省现行的省以下财政管理体制辽宁省从1995年1月1日起执行省以下的分税制体制,主要是采取按企业隶属关系和行业来划分省与市县财政收入范围的办法。2003年,按照国务院26号文件提出的“采取按税种或按比例分享等规范办法,进一步完
How to rationalize the fiscal management system below the provincial level and alleviate the financial difficulties at the grass-roots level is an urgent issue that needs to be resolved at present. This article intends to combine the actual situation in Liaoning Province for some research. I. Current Financial Management System Under the Province of Liaoning Province Since January 1, 1995, Liaoning Province has implemented the tax-sharing system under the province, mainly by dividing the fiscal revenues of the provinces, cities and counties according to their affiliations and industries. In 2003, in accordance with the State Council Document No. 26, ”adopting a standardized method such as taxation or pro-rata sharing further