我国财税体制改革迫在眉睫

• 作 者: 楼继伟
• 出 处: 中国经济体制改革
• 发表日期: 1993年10期
• 关键词: 财税体制改革 税收改革 财税改革 工资调节税 财税体制 财政收入 财政包干 财政体制 流转税 承包制度

财税体制改革是建立社会主义市场经济新体制的一项基础性工程。财政收入偏少,财政功能逐步萎缩,带有体制上的深层次原因。财税改革的主要内容:一是税收改革;二是实行分税制。税收改革:近期内以推行增值税为中心。实行分税制:划分中央和地方的税收,在公共财政下,分清各级政府的职能。

The fiscal and taxation system reform is a basic project for establishing a new socialist market economy system. Fiscal revenue is too small, the financial function is gradually shrinking, with institutional reasons. The main contents of tax reform: First, tax reform; the second is the implementation of tax sharing system. Tax Reform: In the near future, we will focus on the implementation of value-added tax. The implementation of tax-sharing system: divide the taxes of the central and local governments, under the public finance, distinguish the functions of governments at all levels.