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1994年中央实施了分税制财政管理体制改革,近年来又进一步实施了所得税分享改革、出口退税机制改革,同时省以下分税制财政管理体制改革也在不断深化和完善。从四川省情况看,分税制财政管理体制运行平稳,初步规范了中央与地方的分配关系,调动了中央与地方的两个积极性,建立了财政收入稳定增长机制,促进了国民经济和各项社会事业的全面协调发展。建立和完善省以下分税制财政体制1.省以下分税制财政体制的确立1994年,四川省根据中央分税制改革的原则和要求,为确保各地发展经济、增收节支的积极性,在中央确定的分税制体制的基础上,基
In 1994, the central government implemented the reform of the tax-sharing fiscal management system. In recent years, it has further implemented the reform of income tax sharing and the reform of the export tax rebate mechanism. At the same time, the reform of the fiscal management system under the tax-sharing system under the province has also been deepening and perfecting. Judging from the situation in Sichuan Province, the fiscal management system of the tax-sharing system runs smoothly, initially regulating the distribution relations between the central government and local governments, mobilizing the enthusiasm of both the central government and local governments, establishing a mechanism of steady growth in revenue, and promoting the national economy and various social undertakings Comprehensive and coordinated development. Establish and improve the fiscal system under the provincial tax-sharing system 1. Establishment of the fiscal-system under the provincial tax-sharing system In 1994, in accordance with the principles and requirements of the reform of the central tax-sharing system, in order to ensure the enthusiasm for economic development and income savings throughout the province, Basis, base