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分税制财税改革,按照税种划分中央、地方收入范围和采用“增量调节”的政策,从总体上调动了地方政府发展经济、培植税源和组织税收的积极性。但是,由于受某些既得利益观念的影响,新旧体制在磨合中还常常发生撞击,目前地方税征管中也出现了一些值得注意的问题。对此,笔者谈几点建议。(一)强调财税政策的统一性。根据经济发展的水平制定统一的财税政策,并强调执行的一致性,是由国家财税部门的本质决定的,也是国家赋于财税部门的职权。基于这
Tax-sharing fiscal and taxation reform, according to the tax division of the central and local revenue range and the use of “incremental adjustment ” policy, mobilize the local government as a whole to develop the economy, cultivate tax sources and organize tax incentives. However, due to the influence of some vested interests, the old and new systems often collide with each other in the running-in process. At present, there are some problems worth noting in the local tax collection and management. In this regard, I talk a few suggestions. (A) emphasize the unity of fiscal policy. The formulation of a unified fiscal and taxation policy based on the level of economic development and emphasizing the consistency of implementation are determined by the essence of the state finance and taxation department and the state’s power to entrust with the taxation and taxation departments. Based on this