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目前,构建完美的公共财政已成为各国的共同目标,而我国现在的财政状况距离完美的公共财政尚有相当的距离,如何优化体制格局进而完善公共财政已成为进一步完善中国特色社会主义市场经济的关键。一、我国现行财政体制的弊端我国在1994年正式推行了分税制体制,并一直致力于实现五级财政的合理分权、分工与定位,但时至今日该制度仍存在诸多不完善之处。从目前情况看,我国财政体制方面存在的问题主要表现如下:1、财政二次分配特别是中央对地方的“两税基数及增量返还”的不合理性我国的纵向转移支付制度分为中央对地方(省级)
At present, building a perfect public finance has become the common goal of all countries. However, the current fiscal situation in our country is far from the perfect public finance. How to optimize the institutional structure and improve the public finance has become a step toward further improving the socialist market economy with Chinese characteristics The essential. First, the drawbacks of China’s current financial system China formally introduced the tax-sharing system in 1994 and has always been committed to achieving the five-level fiscal decentralization, division of labor and positioning. However, there are still many imperfections in the system up to now. Judging from the current situation, the problems in China’s financial system are mainly as follows: 1. The secondary distribution of finance, especially the irrationality of the “two tax bases and incremental returns” from the central government to the localities. The vertical transfer payment system of our country For the central to local (provincial)