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1994年分税制办法中,中央对地方的转移支付手段有四种:(1)税收返还;(2)体制性补助;(3)专项性补助;(4)特殊性补助。其中,确定体制性的补助采用“基数法”核定收支,即以上一年或前三年平均收支数为基数,略加调整,作为新体制的收支基数,确定上解或补助额。从执行情况看,这种方法缺乏科学依据,人为造成苦乐不均,不符合公平竞争的原则,不利于调动增收节支的积极性。其弊端表现为:
In the 1994 tax-sharing system, there are four types of transfer payments from the central government to local governments: (1) tax returns; (2) institutional subsidies; (3) special subsidies; and (4) special subsidies. Among them, the determination of institutional subsidies using the “base method” approved revenue and expenditure, that is, the average income and expenditure over the previous year or three years as the base, a slight adjustment, as a new system of revenue and expenditure base to determine the solution or subsidies. Judging from the implementation situation, this method lacks scientific basis and mankind causes unequal prosperity and lack of conformity with the principle of fair competition, which is not conducive to mobilizing the enthusiasm for increasing income and reducing expenditure. The disadvantages are as follows: