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1994年我国开始实行分税制财政体制,14年的改革实践充分证明,这一体制取得了巨大成功,但是,还需要总结经验,进一步深化改革。党的十七大明确提出了财政体制改革思路,启动新一轮财政体制改革已是箭在弦上。本文就妥善处理好政府与市场、财权与事权、集权与分权等六方面的利益关系问题进行了分析思考,提出了适度界定财政收入规模,有效降低宏观税负;科学划分政府间的事权范围,明确界定政府支出责任;积极探寻集权与分权的平衡点,构建和谐财政关系等观点。
In 1994, China began to implement the tax-sharing system. The 14 years of reform practice have fully proved that this system has achieved great success. However, we still need to sum up our experience and further deepen the reform. The 17th National Congress of the Communist Party of China clearly put forward the train of thoughts for the reform of the financial system and it is in the starting point to launch a new round of financial system reform. This paper analyzes and considers the relationship between the government and the market, the relationship between financial rights and powers, centralized power and decentralized power. It puts forward that the fiscal revenue should be properly defined and the macro tax burden should be reduced effectively. , Clearly defined the responsibility of government spending; actively explore the balance between centralization and decentralization, building a harmonious financial relations and other points of view.