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分税制改革是近期财税体制改革的重点之一。分税制是一种与市场经济相联系的政府间收入分配制度,是按照国际通行的市场经济原则和公共财政理论建立的,其基本内容是在划分事权的基础上,按税种划分中央和地方的财政收入。我国实行分税制改革的主要目的是理顺中央和地方的分配关系,建立规范的财政管理体制。
Tax-sharing reform is one of the focuses of the recent fiscal and taxation system reform. The tax-sharing system is an intergovernmental revenue distribution system linked with the market economy. It is established in accordance with the prevailing market economic principles and public finance theories. The basic content of the tax-sharing system is based on the division of powers and the fiscal revenue of the central and local governments income. The main purpose of implementing the tax-sharing reform in our country is to rationalize the distribution of the central and local governments and establish a standardized fiscal management system.