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分税制是国际通行的处理各级政府间财政关系的一种规范的财政体制,也是市场经济条件下规范各级政府间财政关系的必然选择。我国于1994年进行了分税制财政体制改革。经过近几年来的运作,取得了初步成功,主要表现为:初步建立了分级财政管理体制框架,在经济稳定增长中财政收入保持了较高的增幅,增强了中央财政宏观调控能力,优化调整了产业结构。但由于我国分税制实行的时间短,经验不足,所以在不少方面存在着问题,亟待进一步完善、改进。
Tax-sharing system is an internationally accepted standard financial system that deals with the financial relations among different levels of government. It is also an inevitable choice to standardize the financial relations among different levels of government under market economy. In 1994, China carried out the tax-sharing reform of the financial system. After several years of operation, the initial success has been achieved. The main achievements are as follows: The framework of a hierarchical fiscal management system has been initially established. The fiscal revenue has maintained a relatively high growth rate in the course of stable economic growth, enhanced the ability of the central government in macro-control and optimized its readjustment Industrial Structure. However, due to the short implementation of the tax-sharing system in our country and lack of experience, there are problems in many aspects and the problems need to be further improved and improved urgently.