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分税制财政体制实行以来,县乡财政风险凸现,除了税制结构不合理、省以下分税制财政体制不完善外,还与我国的政府层级过多、政府机构膨胀有很大的关系。着眼于完善分税制财政体制、发展县域经济和加速城市化进程,改革政府层级与财政层级是关键所在。从西方发达国家的实践和我国的国情出发,我国应建立中央、省、市(县)、镇四级政府和相应的四级财政。
Since the implementation of the tax-sharing fiscal system, the fiscal risks of the counties and towns have become prominent. Apart from the unreasonable structure of the tax system and the imperfect financial system of the tax-sharing system below the provincial level, the fiscal risks of the county and townships have also been greatly linked to the over-stratification of government and the expansion of government agencies. Focus on improving the tax-sharing financial system, the development of county economy and accelerate the process of urbanization, the reform of the government level and the financial level is the key. Proceeding from the practice of developed countries in the West and the national conditions of our country, our country should set up a four-level government at the central, provincial, municipal (county) and township levels and the corresponding fourth-level treasury.