论文部分内容阅读
1994年我国实行了以分税制为基础的财政体制,分税制适应了市场经济的要求,较好地处理了政府与企业的关系,规范了中央与地方的分配关系。出现的问题是县乡两基层财政困难,主要原因是分税制没有贯彻到底,基层们实行着分成制和包干制,这种状况主要是我国财政层级过多造成的。减少层级的扁平化改革是财政体制改革的方向,“乡财县管”、“省直管县”是财政体制改革的有意探索
In 1994, China adopted a fiscal system based on the tax-sharing system. The tax-sharing system adapted to the requirements of a market economy, properly handled the relationship between the government and enterprises, and regulated the distribution of the central and local governments. The main problem stemming from the fact that the tax-sharing system has not been implemented in the end, and the grass-roots organizations have implemented the system of separation and contract-making, mainly resulted from the excessive fiscal level in our country. The reduction of the level of the flat reform is the direction of the reform of the financial system, “Rural Finance County ”, “Provincial Direct County ” is the intention to explore the reform of the financial system