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从1994年的分税制改革开始,我国已经进行了多次税制改革,而在2015年召开的十八届五中全会中税制改革又再一次成为了热点。在1994年的分税制改革后,国家财政上逐渐显现出中央和地方政府间事权与财权的不匹配。事权与财权的不匹配的具体表现是财权上移,事权下移,最终导致地方政府财政收支缺口巨大。随着我国经济进入新常态,地方政府的财政压力愈加突出。本文以吉林省为例,重点描述义务教育以及社会保障和就业方面的事权与财权不匹配现象。
Since the tax-sharing reform in 1994, China has conducted many tax reforms, and the tax reform in the Fifth Plenary Session of the 18th CPC Central Committee in 2015 once again became a hot issue. After the reform of the tax-sharing system in 1994, the national finance gradually showed a mismatch between the power and property rights of the central and local governments. The concrete manifestation of the mismatch between power of attorney and property right is the shift of the right of property and the shift of the matter of power, which eventually leads to a huge gap in the revenue and expenditure of the local government. As our economy has entered a new normal, the financial pressure on local governments has become even more prominent. In this paper, Jilin Province as an example, focusing on compulsory education and social security and employment aspects of the power and financial mismatch.