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随着“七五”计划结束,深圳财政包干体制到期,深圳财政体制又面临新一轮的选择。在目前的经济形势之下,保持原有体制不太可能,必须设计新的财政体制。而新体制必须在保证深圳有足够的财力进一步改善投资环境的同时,提高中央财政收入的比重,扩大深圳上解中央财政的比例,因此笔者认为深圳新的财政体制应以适度的分税制为准。分税制作为明确划分中央和地方的利益关系的分级财政体制在国外早已有之,这种财政体制可作为我国财政体制改革的长远目标。我国财政体制经过十年改革,打破了旧的统收统支体制,按照“分灶吃饭”的原则通过对分配关系的调整,扩大了地方权利,调动了地方理财的积极性,促进了经济的繁荣和发展。但由于经济形势的不断变化,多项改革措施不配套,现
With the end of the “Seventh Five-Year Plan” and the expiration of the Shenzhen fiscal overtime system, Shenzhen’s financial system is facing a new round of choices. Under the current economic situation, it is not possible to maintain the existing system and a new fiscal system must be designed. The new system must ensure that Shenzhen has sufficient financial resources to further improve the investment environment while increasing the proportion of central government revenue and expanding the proportion of central government finances in Shenzhen. Therefore, I believe that the new fiscal system in Shenzhen should be based on a proper tax-sharing system. As a hierarchical fiscal system that clearly divides the interest relations between the central and local governments, the tax-sharing system has long existed in foreign countries. Such a fiscal system can serve as the long-term goal of China’s financial system reform. After ten years of reform, China’s financial system broke through the old system of unified revenue and expenditure, expanded the local rights through the adjustment of distribution according to the principle of “sharing meals”, aroused the enthusiasm of local financial management and promoted the prosperity of economy And development. However, due to the continuous changes in the economic situation, a number of reform measures do not support the present situation