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营改增的全面推开,开启了新一轮财税体制改革,为地方财政体制转向更加适应深化体制改革要求的轨道提供了更多的可能及尝试。本文以河南省沈丘县为例,通过县域经济发展情况和财政收入运转情况两个方面对近年来沈丘县财税经济的发展现状进行概述,试图从现行财政体制下县级财政的支出与收入对比状况、财政支出增长状况、财政支出保障的难点、政府债务状况等方面着重分析当前县级行政区在新一轮财税体制改革下存在的突出问题。这一系列问题表现为县级行政区经济下行压力加大、财权与事权不匹配、财政收入结构失衡、刚性支出增长过快、财政负担过重等具有普遍性的问题。从实质上看,这些问题仍属于机制体制性问题的范畴,进一步深化改革、加快转变政府职能才是消除问题根源的关键所在。
The comprehensive reform of camps and reforms opened up a new round of fiscal and taxation system reforms, which provided more possibilities and attempts to shift the local fiscal system to a more adaptive ordeveloped system. This paper takes Shenqiu County of Henan Province as an example to summarize the status quo of the development of fiscal and taxation economy in Shenqiu County in recent years through the economic development of the county area and the operation of fiscal revenue in an attempt to find out from the current fiscal system the expenditure and income Compared with the situation, the growth of fiscal expenditure, the difficulty of ensuring financial expenditures, the state of government debt and other aspects of the current county-level administrative regions in the new round of fiscal and taxation system reform under the outstanding problems. This series of problems is manifested in the universal problems such as the downward pressure on economic downturn in the county-level administrative regions, the mismatch between financial rights and powers, the unbalanced fiscal revenue structure, the excessive growth in rigid expenditures, and the heavy financial burden. In essence, these issues still fall into the category of systemic institutional problems. To further deepen the reform and accelerate the transformation of government functions is the key to eliminating the root causes of the problems.