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我国地方政府的征税努力程度一直较高,这种状况在提高税款征收率的同时,也直接反映了地方政府的财政压力。地方政府的征税努力现状成因较多,涉及中央与地方之间的事权分配、地方政府的财政支出偏好、预算管理体制、地方税体系、转移支付数量和结构、地方非税收入等多个方面。我国应当努力矫正其中存在的问题,以理顺各级政府之间的关系,促进地方政府行为的理性化,优化地方政府治理。
The taxation efforts of local governments in our country have always been relatively high. This situation directly reflects the fiscal pressure of local governments while raising the tax collection rate. The current situation of local government’s tax collection has many causes, including the distribution of power and authority among central and local governments, the fiscal expenditure preference of local governments, the budget management system, local tax system, the quantity and structure of transfer payments, and local non-tax revenue. Our country should make every effort to rectify the existing problems in order to straighten out the relations between the governments at all levels, promote the rationalization of the behaviors of local governments and optimize the governance of local governments.