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集中财力,振兴国家财政是十五大确定的跨世纪财政发展目标。要实现这一目标,关键是建立良性发展的财政运行机制。一、建立财政收入稳定增长机制。1994年中央对各省实行分税制财政体制以来,运行总体良好。但是在此期间,由于多方面因素影响,地方收入增幅逐年回落,且地方级收入中税收收入比重也有所下降,给地方财政收入稳定增长构成威胁。主要是因为在中央上划主体税种的同时,地方缺乏必要的税收立法权,地方税建设明显滞后。因此,要建立财政收入稳定的增长机制,
Concentrating financial resources and rejuvenating the state finance are the cross-century targets for financial development set by the 15th CPC National Congress. To achieve this goal, the key is to establish a sound development of the financial operation mechanism. First, establish a stable growth mechanism for revenue. Since the central government implemented the tax-sharing system for various provinces in 1994, the operation has been generally good. However, during this period, due to various factors, the local revenue growth rate dropped year by year, and the proportion of tax revenues in local-level income also dropped. This poses a threat to the steady growth of local revenue. Mainly because the central government designated the main types of taxes at the same time, the local lack of the necessary tax legislative power, the construction of local tax has lagged far behind. Therefore, we must establish a stable growth mechanism for fiscal revenue,