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1994年实施“分税制”后,我国实行了国、地税机构分设,后又对地税机构实行省级政府垂直管理,这对于保证中央财政收入的稳定,强化税收监督,调动地方政府理财增收的积极性,发挥了重要作用。但随着经济发展和改革的深入,特别是近些年来税源结构已经发生了很大变化,原有的分税办法已不适应客观形势发展的需要,必须及时进行调整。虽然中央政府也根据客观情况的变化,适时对分税办法进行调整,但国、地税机构分
After the implementation of the “tax-sharing system” in 1994, China implemented the separation of state and local tax agencies and then implemented the provincial government vertical management of local tax agencies, which is conducive to ensuring the steady revenue of the central government, strengthening tax supervision and mobilizing local governments to increase their revenue Enthusiasm, played an important role. However, with the deepening of economic development and reform, especially the tax source structure has undergone tremendous changes in recent years, the existing tax-sharing methods have not met the needs of the objective situation and must be adjusted in time. Although the central government also makes changes to the tax distribution methods in a timely manner according to changes in the objective circumstances,