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一、分税制实施面临地方有形或无形障碍实行分税制后,在我国行政体制没有大的变化情况下,地方政府既是国民经济宏观总量在地区平衡的被控客体,又是区域范围内相对独立的控制主体。现实情况表明,因地方追逐自身利益冲动,分税制在区城中已面临有形或无形障碍、阻力。以“上有政策、下有对策”为主要特点的矛盾冲突难分难解,“法官兼被告的”现象已屡见不鲜。最典型的是,地方变换手法“挖中央”的问题并没有解决。相反,在有些地方变得更加
I. Implementation of the Tax Sharing System Faced with Tangible or Invisible Barriers to Local Economy After the implementation of the tax-sharing system, with no major changes in the administrative system in our country, local governments are not only the controlled subjects with a balanced macroeconomic balance in the region but also the relatively independent controls in the region main body. The reality shows that because the local people are chasing their own interests and impulses, the tax-sharing system has faced tangible or intangible obstacles and obstacles in the district’s city. The conflicts with the main features of “having policies and undertaking countermeasures” are difficult to resolve. The phenomenon of “judges and defendants” is not uncommon. The most typical one is that the problem of “digging the center” of local transformation has not been solved. On the contrary, in some places it has become even more