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权益分配是财政税收的焦点问题,财力相对分散是市场竞争的要求,而财力相对集中又是宏观调控的要求。1994年的分税制改革,中央和地方政府在划分事权和财权的基础上,按税种划分了中央和地方的财政收入,规范了我国政府间的税收分配关系,地方税体系也初步建立起来。但分税制首先是从保证中央财政收入的角度出发的,把大的税种给了中央,留给地方的都是些小而分散的税种,目前“营改增”已实现全行业覆盖,中央将原本作为地方主体税种的营业税收入收缴50%,加之地方税立法层次低,而地方承担了国家事务的具体执行任务,严重影响了地方政府履行公共职能,即财权满足不了事权的需要。因此,确立中央与地方财权与事权的划分,成为完善我国地方税体系的关键。
The distribution of rights and interests is the focus of fiscal tax. The relative dispersion of financial resources is the requirement of market competition, and the relative concentration of financial resources is the requirement of macro-control. In the tax-sharing system reform of 1994, on the basis of the division of power and financial power, the central and local governments classify the fiscal revenue of the central and local governments according to their tax categories and regulate the taxation distribution among the Chinese government. The local tax system has also been initially established. However, the tax-sharing system starts with ensuring the revenue of the central government. First, the major taxes are given to the central government and the local governments are left with small and scattered taxes. At present, the “tax reform” has achieved industry-wide coverage. The central government will The revenue from business tax, which was originally classified as a local tax, was 50%. In addition, the level of local tax legislation was low, while the local government undertook the specific task of state affairs, seriously affecting the fulfillment of public functions by local governments, that is, the financial power could not meet the needs of power. Therefore, the establishment of the division of financial power and power between the central and local governments has become the key to improving the local tax system in our country.