论文部分内容阅读
财政税收管理体制是国家管理和服务社会经济发展的重要制度设计。一定时期的社会经济发展特点,需要与之相对应的财政税收管理体制相匹配,这样才能更好的发挥财政税收制度的宏观调控作用。当前时期,随着社会经济改革日益深化,在财政税收管理体制领域,一些不合理的因素日益凸显,这就需要对其进行完善和改革。在本文研究中,对我国财政税收管理体制存在的重要问题进行了分析,并结合实际情况和相关财税制度理论研究,提出了一些改进意见。希望可以对完善我国的财政税收管理体制,发挥好财政税收制度的调节作用,起到一定的参考作用。
The fiscal tax administration system is an important system design for the state to manage and serve the social and economic development. The characteristics of socio-economic development in a certain period need to be matched with the fiscal and taxation management system corresponding to it, so that the macro-control of the fiscal and taxation system can be brought into full play. In the current period, with the deepening of social and economic reforms, some irrational factors have become increasingly prominent in the field of fiscal and taxation management system, which requires improvement and reform. In the research of this paper, the author analyzes the important problems existing in the fiscal revenue management system in our country, and puts forward some suggestions based on the actual situation and the theoretical research on the taxation system. Hope can improve our fiscal revenue management system, give full play to the fiscal tax system to regulate the role played a certain reference.