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本文从分析研究建国以来上海市地方财政收支入手,指出过去地方财政资金分配上存在的问题与地方财政体制不完善有联系,提出完善上海市地方财政体制的几点设想,以适应改造和振兴上海,把上海建成为一个开放型、多功能的中心城市的新形势。这几点设想是:一、建立以分税制为主,共享制、附加制为辅的中央和地方的分级体制;二、建立以土地使用税为核心的地方税体系;三、扩大特种基金制度;四、建议中央建立对地方专项开发补助金制度;五、多渠道、全方位筹集城市建设资金;六、大胆而充分地利用外资。
Starting with the analysis of the local fiscal revenues and expenditures in Shanghai since the founding of the People’s Republic, this paper points out that the problems in the distribution of local financial funds in the past are related to the imperfection of the local financial system, and proposes several ideas for improving the local financial system in Shanghai in order to adapt to the reformation and rejuvenation Shanghai, the new situation of Shanghai as an open, multi-functional central city. These ideas are: First, the establishment of a tax-based, sharing, supplemented by the central and local classification system; Second, the establishment of land use tax as the core of the local tax system; Third, to expand the special fund system; four It is proposed that the central government establish a subsidy system for local special development. Fifth, raise funds for urban construction in various channels and in all aspects. VI. Use foreign capital boldly and fully.