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对于县级基本财力保障机制运行,我觉得需要考虑的是中央和地方财力的平衡问题。这是财税体制改革的重头戏,而且需要合理界定各级政府间的事权和支出责任,在此基础上进一步理顺各级政府间收入划分关系。对此,我提两点建议:第一,要着手研究关于财税体制改革中中央和地方财税分配的问题,这是个大问题。在1994年财税体制改革的时候,中央占的比重大约是38%,地方大约是60%多,到2011年时,中央大概占到接近60%。中央财政收入大幅度增加,集中力量办大事,这是好事,也是应该的,但是相比之下,地方的财政收入增
For the operation of the county-level basic financial guarantee mechanism, I think the issue that needs to be considered is the balance between the central and local financial resources. This is the highlight of the reform of the fiscal and taxation system. Moreover, it is necessary to define the power and expenditure responsibilities of governments at all levels of government rationally. On the basis of this, we should further rationalize the division of income among governments at all levels. To this end, I would like to make two suggestions: First, we must start studying the issue of the distribution of taxation between the central and local governments in the fiscal and taxation system. This is a big issue. At the time of the reform of the fiscal and taxation system in 1994, the central government accounted for about 38% of the fiscal revenue and the local government was about 60%. By 2011, the central government accounted for nearly 60% of the total revenue. The central government’s revenue has risen sharply and its focus has been on major issues. This is a good thing and it should be. However, in contrast, the increase of local fiscal revenue