论文部分内容阅读
在党的十七大报告中,对深化财税改革提出了“健全中央和地方财力与事权相匹配的体制”的要求。这一表述是建立在国家“十一五”规划中已形成的“建立健全与事权相匹配的财税体制”要求的基础上,但具有更明确的要点、更丰富的内涵,不仅对我国财税体制建设提出了更高的要求,也意味着深化财税改革面临着新的机遇,形成了更清晰的要领。在社会主义市场经济中,能够适应经济管理体制总体模式的财政体制,是以“经济性分权”形成的以分税制为基础的分级财政体制,在这一体制中,需要中央和地方各级合理而清晰地明确规定政府的事权即支出职责,以适应政
In the report to the 17th National Congress of the Communist Party of China, we put forward the requirement of “improving the system of matching the financial power and the power of the central government” in deepening the fiscal and tax reforms. This formulation is based on the requirements of the “fiscal and taxation system that matches the power of authority” that has been formed in the national “Eleventh Five-Year Plan”, but with clearer points and richer connotations, not only Putting forward higher requirements for the fiscal and taxation system construction in our country. It also means that deepening the fiscal and taxation reform faces new opportunities and clearer measures. In the socialist market economy, the fiscal system that can adapt to the overall model of the economic management system is a hierarchical fiscal system based on the tax-sharing system formed by “economic decentralization”. In this system, the central and local governments At the same time, it clearly and rationally stipulates that the government’s power and responsibility should be paid to adapt to government