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分税制财政体制改革是我国政府间财政关系方面的一次重大制度创新。分税制财政体制作为一种新的制度安排,它在规范政府间财政分配关系、促进财政收入稳定增长、规范财政收入分配秩序、提高地方政府的征税努力程度、强化各地区对中央财政的依赖性方面发挥了积极作用。同时,分税制财政体制在运行中也表现出了一些问题,主要是地方财政尤其是县乡财政困难以及地区间财政能力差距日益扩大等。同是分税制,可以是集权型的,也可以是分权型的,即分税制并不和单一制政体和联邦制政体有必然的联系。
Tax Sharing System The reform of the financial system is a major institutional innovation in the intergovernmental fiscal relations. As a new institutional arrangement, the tax-sharing financial system regulates the fiscal distribution among governments, promotes the steady growth of fiscal revenue, standardizes the distribution of fiscal revenue, enhances the tax collection efforts of local governments, and strengthens the dependence of all regions on the central finance Has played an active role. At the same time, the tax-sharing fiscal system also shows some problems during its operation, mainly due to the financial difficulties of local governments, especially the counties and townships, and the ever-widening financial gap between regions. The same tax-sharing system can be centralized or decentralized, that is, the tax-sharing system does not necessarily have to do with the single-system and federal-state systems.