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推行分税制财政体制固然是深化我国财政体制改革的继续,是建立适应社会主义市场经济的财政运行机制的重要步骤.但是,由于市场经济体制尚在建立之中,政治体制改革滞后,与财税体制相关的各种体制的改革尚未配套,将使现期的分税制财政体制不能达到理想状态,因此,不能对改革后的分税制财政体制寄予过高的期望,也不能企望通过分税制改革解决当前所面临的一系列财政矛盾和问题.笔者认为,在推行分税制改革的过程中,必须注意加速市场经济体制的形成和与分税制改革相配套的各项改革,才能提高分税制改革的宏观效果.
Although the implementation of a tax-sharing fiscal system is an important step toward deepening the reform of China’s financial system, it is an important step toward establishing a fiscal operating mechanism that is suitable for the socialist market economy. However, as the market economic system is still in the process of being established, the reform of the political system lags behind and is linked to the fiscal and taxation system The various system reforms have not been matched yet, so that the current tax-sharing fiscal system can not reach the ideal state. Therefore, it is impossible to place too high an expectation on the reform of the tax-sharing fiscal system and to solve the current reform through the tax-sharing system Series of financial conflicts and problems.The author believes that in the process of the reform of the tax-sharing system, we must pay attention to accelerating the formation of the market economy system and various reforms that match the tax-sharing system reform so as to raise the macro-effect of the tax-sharing system reform.