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总体来说,1980年以前,我国实行的是“以收定支”以中央集权为主的财政管理体制,这使地方实际支配的财力和财权有限。1980年以后,走向“划分收支分级包干”,改“一灶吃饭”为“分灶吃饭”。即按经济管理体制规定的隶属关系,明确划分中央和地方财政的收支范围,在收入方面,哪类税收归中央,哪类税由中央和地方按比例分成,哪类税在中央和地方之间调剂收入。支出也按此方式分项归属支出项目。中央给地方核定一个基数,五年不变,地方在划定的收支范围内,多收多支,少收少支,自求收支平衡。 这种“分灶吃饭”,冲破了过去那种统收统
Generally speaking, prior to 1980, China implemented a fiscal management system that focused on centralization of power by “collecting revenue and paying taxes”, which limited the financial resources and financial power actually administered by the local authorities. After 1980, to “divide the revenue and expenditure level package”, change “a kitchen meal” as “a kitchen meal.” That is, according to the affiliation stipulated by the economic management system, a clear division of revenues and expenditures of the central and local governments should be made in terms of revenue, what kind of taxes should be returned to the central government, what kind of taxes should be divided by the central government and the local governments, and what kind of taxes should be distributed between central and local governments Between the swap income. Expenditure is also categorized as expenditure items in this manner. The central government has approved a cardinal number for the local government and has remained unchanged for five years. Where the government places more than the minimum income and the minimum income within the designated income and expenditure limits, it will seek a simple balance between revenue and expenditure. This “sub-kitchen eating”, breaking through the past that the United States system