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分税制改革实施的20年以来,我国财政转移支付的规模不断扩大,结构日益优化,分配方式逐步完善,有力推动了经济社会快速发展,有效缓解了政府间的利益矛盾和利益冲突。但随着生产方式和生活方式的快速改变,财政转移支付制度的环境不断变化,制度异化问题随之而来。本文通过分析财政转移支付的现状和特点,主要阐述现行财政转移支付存在的制度异化问题,提出相关政策建议,以期进一步助推我国财税改革。
Since the implementation of the tax-sharing reform in the past 20 years, the scale of China’s fiscal transfer payments has been constantly expanding. Its structure has been increasingly optimized and its distribution methods have been gradually improved. This has promoted the rapid economic and social development and effectively alleviated the conflicts of interests and conflicts of interest among governments. However, with the rapid changes of production methods and lifestyles, the environment of the fiscal transfer payment system is constantly changing, and the problem of system alienation ensues. Based on the analysis of the current situation and characteristics of the fiscal transfer payment, this paper mainly expounds the existing problem of system alienation in the fiscal transfer payment, and puts forward the relevant policy suggestions in order to further promote China’s fiscal reform.