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根据“十二五”规划的要求,完成加快转变经济发展方式的任务是推动国民经济走上科学发展道路的重要体制保障,而深化改革财税体制是推动转变经济发展方式的强大动力。本文通过分析财税体制对国民经济的调节作用和当前国内经济存在问题,提出实行“营转增”、优化地方财税体系、明确中央与地方财权事权责任范围、完善转移支付机制以及促进农村和城镇居民税负与公共服务顺利对接等有利于加快转变经济发展方式的财税体制改革观点和建议。
According to the requirements of the 12th Five-Year Plan, the task of accelerating the transformation of the economic development mode is to ensure that the national economy embarks on an important institutional guarantee for the path of scientific development. Deepening the reform of the fiscal and taxation system is a powerful impetus for transforming the mode of economic development. By analyzing the regulatory role of the fiscal and taxation system on the national economy and the existing problems in the domestic economy, this paper proposes the implementation of the principle of “operating and increasing turnover”, optimizing the local fiscal and taxation system, clarifying the responsibility scope of the central and local governments, improving the transfer payment mechanism and promoting rural and / Urban residents tax burden and the smooth docking of public services and other conducive to speeding up the transformation of economic development tax system reform point of view and recommendations.