论文部分内容阅读
1994年,广西壮族自治区按照中央的要求实施了分税制财政体制改革。由于当时全区市县级经济发展总体比较落后,财政普遍比较困难,自治区决定将主要税种全留给地市县。2001年,为了进一步缓解县乡财政困难,广西在全国较早地微调了财政体制,将自治区本级与地市县共享的资源税、城镇土地使用税、土地增值税、国有土地有偿使用收入全留给地市县,进一步增加市县的可用财力。到2004年,广西的财政体制基本上是1994年分税制改革时所确定的框架。
In 1994, Guangxi Zhuang Autonomous Region implemented the tax-sharing reform of the financial system in accordance with the requirements of the Central Government. At that time, the economic development at the county level in the whole district was relatively backward and the finance was generally more difficult. The autonomous region decided to leave all the major types of taxes to prefectures and counties. In 2001, in order to further ease the financial difficulties of counties and townships, Guangxi slightly fine-tuned the financial system in the whole country. Resource tax, urban land use tax, land appreciation tax and state-owned land Leave city prefectures and counties, to further increase the available financial resources in cities and counties. By 2004, the financial system in Guangxi was basically the framework established in the tax-sharing reform in 1994.