论文部分内容阅读
我国现行的财政转移支付制度主要包括体制补助(或上解)、年终结算补助或上解、专项补助、税收返还及公式化的转移支付制度,在增强中央财政宏观调控能力、缩小地区差距、合理调节和引导地方财政活动、促进区域经济和社会协调发展,维护基层政权稳定等方面发挥了重要作用。但离透明、规范、科学的要求还有较大差距。主要表现在以下几个方面:1.各级政府事权和财权范围模糊。1994年分税制财政体制改革没有
The current system of transfer payment in our country mainly includes the system of subsidy (or settlement), year-end settlement subsidy or settlement, special subsidy, tax return and formulating the transfer payment system. While enhancing the ability of macro-control of the central government, narrowing the regional disparity and rationally regulating And guiding local fiscal activities, promoting the coordinated development of regional economy and society, and maintaining the stability of grass-roots political power. However, there is still a long way to go if it is transparent, standardized and scientific. Mainly manifested in the following aspects: 1. At all levels of government power and the scope of property rights blurred. There was no reform of the tax-sharing fiscal system in 1994