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分税制问题在我国经过几年的讨论,目前已基本取得了共识,并在中共中央《关于建立社会主义市场经济体制若干问题的决定》中明确下来。推进财税体制改革的近期重点之一,便是“把现行地方财政包干体制改为在合理划分中央与地方事权基础上的分税制。”国务院决定从1994年元月1日起在全国范围内实行分税制。为了更好地贯彻中央和国务院的决定,保证分税制的顺利实施,本文拟对有关问题做些探讨,谈些个人的粗浅认识。
After years of discussion in our country, the issue of tax-sharing system has basically reached a consensus and is clear in the CPC Central Committee’s “Decision on Some Issues Concerning the Establishment of a Socialist Market Economic Structure.” One of the recent focuses of advancing the reform of the fiscal and taxation system is to change the current local fiscal package system to a tax-sharing system based on a reasonable division of authority between central and local governments. "The State Council decided to implement a tax-sharing system nationwide starting January 1, 1994 . In order to better implement the decisions of the Central Government and the State Council and ensure the smooth implementation of the tax-sharing system, this article intends to make some discussions on relevant issues and talk about the superficial understanding of individuals.