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分税制财政管理体制在我国已运行两年多了,但转移支付制度却迟迟未能建立起来,这种不完善的财政体制如果长期运行下去,可能出现两种结果:一是由于保支出基数造成旧体制复归;二是分税制难以有效运行,无法达到设计的目标。因此,尽快建立转移支付制度已成为当务之急。我们认为要建立起合理的转移支付制度,必须抛弃分级包干体制下形成的旧观念,以有利于经济发展和平衡地区间财力为目标。使之达到大体均等。从理论上讲,分税制与市场经济更为融合,这就要求我们在建立转移支付制度时要在认识上有所转变,立足于市埸经济来考虑。本文将就建立转移支付制度的几个认识问题谈谈自己的看法。
Tax-sharing fiscal management system has been running in our country for more than two years, but the transfer payment system has lagged behind for a long time to come. There are two possible outcomes for this imperfect fiscal system: First, The old system is restored; the second is that the tax-sharing system can not operate effectively and can not meet the design goals. Therefore, establishing a transfer payment system as soon as possible has become a top priority. We think that in order to establish a reasonable system of transfer payments, we must abandon the old concepts formed under the system of grading and administering cadres in order to promote economic development and balance the inter-regional financial resources. To achieve the general equal. In theory, the tax-sharing system is more integrated with the market economy, which requires us to make some changes in our understanding when we establish the transfer payment system and consider it based on the market economy. This article will discuss some of your own perceptions about establishing a transfer payment system.