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1994年分税制财政体制改革对我国省以下财政体制未作规范性要求,各地可从自身实际出发具体安排,总体趋势是参照中央与地方财政体制的基本框架,对地方税收在各级地方政府间进一步分税共享。本文以东部沿海经济发达地区SH市新一轮分税制财政体制改革为例,对我国省以下财政体制改革各种可能模式对地方经济竞争力的影响做了较为深入的分析。在此基础之上,从企业户管归属与资源的优化配置、政府间的竞争与合作、事权与财权的匹配、效率与公平的实现途径、透明度与公平博弈等维度人手,探讨了我国省以下财政体制改革中的路径选择问题。
The reform of the tax-sharing fiscal system in 1994 has not made any normative requirements for the following fiscal system in our province. All localities can proceed from their own actual conditions and make concrete arrangements. The general trend is to refer to the basic framework of the central and local financial systems and to further promote local tax revenue at all levels of local governments Tax sharing. In this paper, a new round of tax-sharing financial system reform in SH City in economically developed eastern coastal areas is taken as an example to make a more in-depth analysis of the impact of various possible modes of financial system reform on local economic competitiveness. On this basis, from the perspectives such as the ownership of enterprises, the optimal allocation of resources, the competition and cooperation among governments, the match between power and property, the ways to achieve efficiency and fairness, the transparency and fair game, The Choice of Ways in the Reform of Financial System.