论文部分内容阅读
1985年以来实行的“划分税种、核定收支、分级包干”的财政管理体制,对推动我国经济发展,促进财政收入的增长,起到了重大作用,使我国财政收入(国内部分)以年均10.5%的速度增长,超过了“六五”期间年均8%的增长速度。但随着时间的推移和实践的发展,该体制也逐渐暴露出不少问题。这些问题的存在,要求必须深化税制改革,分税制势在必行。天津作为中央直辖市之一,其财政状况既与其它省市、地区有相同之处,也有其自身的特殊性。尤其是近几年天津财政收入增长缓慢,面临的困难多而复杂,便是亟待解决的重大问题。而寻求解决这一问题
Since fiscal year 1985, the fiscal management system of “dividing taxes, approving revenues and expenditures and grading contracts” has played a significant role in promoting China’s economic development and promoting the growth of fiscal revenue so that China’s fiscal revenue (the domestic part) will average 10.5 % Of the growth rate, exceeding the “Six Five” average annual growth rate of 8%. However, with the development of time and practice, the system gradually exposed many problems. The existence of these problems requires that we must deepen the reform of the tax system and the tax-sharing system is imperative. Tianjin, as one of the central and municipalities directly under the Central Government, has the same financial status as other provinces, cities and regions as well as its own particularities. Especially in recent years, Tianjin’s fiscal revenue has been slow to grow. The difficulties it faces are numerous and complex. This is a major issue that needs urgent solution. And seek to solve this problem