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一、目标和指导思想 建立分税制财政管理体制的总体目标是:适应社会主义市场经济发展的客观要求,按税种划分中央和地方的收入范围,在科学确定地方财政收支基数的基础上,合理界定中央政府和地方政府间的财政分配关系,促进社会资源的优化配置和国民经济的持续、快速、健康发展。 现阶段实行分税制的目标主要是根据我国国
I. Objectives and Guidelines The overall objective of establishing a fiscal management system for tax-sharing systems is to meet the objective requirements for the development of a socialist market economy by dividing the revenue scope of the central and local governments according to tax categories and on the basis of scientifically determining the base of revenues and expenditures of local governments and rationally defining The relationship between the central government and local governments in fiscal distribution promotes the optimal allocation of social resources and the sustained, rapid and healthy development of the national economy. The target of implementing the tax-sharing system at this stage is mainly based on our country