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目前,以分税制为主要内容的财税体制改革取得了明显成效。一是中央调控能力大大增强,二是流转税体系已经形成。但作为经理国家预算收支业务的国库工作,离财税体制改革的要求还有一定差距,如何改进国库工作,适应财税新体制,本文拟就此谈点看法和意见。一、国库工作不适应财税体制改革的要求1、机构不健全,人员不落实。为适应财税体制改革,彻底解决国库垂直领导断层的矛盾,总库要求组
At present, the reform of the fiscal and taxation system focusing on the tax sharing system has achieved remarkable results. First, the central control ability is greatly enhanced; second, the turnover tax system has been formed. However, as a treasury manager that manages revenue and expenditure in the state budget, there is still a long way to go before the reform of the fiscal and taxation system is put in place. How to improve treasuries and adapt to the new fiscal and taxation system? First, the Treasury’s work does not meet the requirements of the reform of the tax system 1, the body is not perfect, staff is not implemented. In order to adapt to the reform of the fiscal and taxation system and completely solve the contradictions of the vertical truncation of the treasury, the General Treasury Requirements Section