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根据“94改革”以来分税制深化改革不如人意的突出矛盾和真实问题,今后改革的重点至少应包括6个方面的内容。一是在“最小一揽子”配套改革中,积极、渐进推进省以下分税制的贯彻落实,通过省直管县、乡财县管和乡镇综合配套改革,在大面上将原来的5个政府层级扁平化为中央、省、市县3个层级(不同地区可有先有后)。二是尽快启动由粗到细,形成中央、省、市县三级事权与支出责任明细单的工作,并在其后动态优化和加强绩效考评约束。地方政府应退出一般竞争项目投资领域,经济案件司法审判权应集中于中央层级等。三是以税制改革
According to the “94 Reform” since the deepening reform of the tax system highlights the contradictions and real issues, the focus of the reform should include at least six aspects. First, in the supporting reform of the “minimum package”, we have been actively and gradually advancing the implementation of the tax-sharing system under the provincial government. Through the comprehensive reform of the provincial-level counties and counties and counties and towns, the five major government departments Level of flat for the central, provincial, city and county levels (in different regions may have precedents). Second, it started as soon as possible, from coarse to fine, the formation of the central, provincial, city and county level three power and expenditure responsibility list, and then dynamically optimize and strengthen the performance appraisal constraints. Local governments should withdraw from the field of investment in general competitive projects and the judicial jurisdiction of economic cases should be centralized at the central level. Third, the tax reform