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现阶段,在中央与地方财政体制上,各省、自治区、直辖市和计划单列市共有六种形式,即“收入递增包干、总额分成、总额分成加增长分成、上解额递增包干、定额上解和定额补助”。目前,财政部已明确在天津、辽宁、沈阳、大连、浙江、青岛、武汉、重庆、新疆等九个地区实行分税制财政体制的试点。这是1980年以来我国财政体制的第四次重大改革,是我国加大改革力度、深化财政体制改革所迈出的重要步伐。因此,深入研究分税制,进一步加强对其实行的了解和认识就显得尤为重要与迫切。一、分税制的起源和基本内容1.分税制的概念。分税制是将税种划分为中央
At this stage, in the central and local financial system, there are six forms of provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, that is, “the income is increased and the total amount is divided, the total amount divided plus the growth divided, the amount of solution increased, And fixed subsidies ”. At present, the Ministry of Finance has explicitly piloted the tax-sharing fiscal system in nine regions: Tianjin, Liaoning, Shenyang, Dalian, Zhejiang, Qingdao, Wuhan, Chongqing and Xinjiang. This is the fourth major reform of China’s financial system since 1980 and an important step taken by China in its efforts to intensify the reform and deepen the reform of the financial system. Therefore, it is particularly important and urgent to study the tax-sharing system in-depth and further understand and understand it. First, the origin and basic content of the tax-sharing system 1. The concept of tax-sharing system. Tax-sharing system divides taxes into central government