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1994年分税制财政体制侧重于规范中央财政与省级财政之间的分配关系,主要解决从增量分配上提高中央财力比重的问题,而对省以下财政体制却未作政策性指导和原则性规定。虽然近两年各地区按以分税制为主的分级财政理论相继制定并实施了省以下分税制财政体制,但这并非是真正意义上的分税制财政体制。随着中央对地方财政体制的逐步规范,建立和完善省以下分税制财政体制已成为一项重要而紧迫的任务。
In 1994, the tax-sharing fiscal system focused on regulating the distributional relationship between the central finance and the provincial finance, mainly addressing the issue of increasing the proportion of central finance from incremental distribution, while not providing any policy guidance or principle on the following fiscal systems . Although the graded fiscal theory based on the tax-sharing system has been formulated and implemented successively in various regions in the past two years, it is not a fiscal tax-sharing system in the true sense of the word. With the gradual standardization of the local financial system by the central authorities, it has become an important and urgent task to establish and improve the fiscal system under the provincial tax distribution system.