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税收分配是分税制的主要内容,税收收入占政府财政收入比重高低,直接影响税收分配效率高低。根据分析,我国区域(省级)政府财政收入中税收收入所占比重较低,财政转移支付所占比重较高,过分依赖中央政府转移支付。要改变这种状况,发挥税收分配在区域政府收入中应有作用是首选之路。本文认为,应从巩固和发展分税制财政管理体制,明确中央、地方各自主要收入来源形式,规范两者之间分配关系这一重大原则出发,进一步提高税收收入在区域政府财政收入中的比重,建立以税收分配为主、转移支付为辅的新型区域政府财政收入筹集机制。
Tax distribution is the main content of tax-sharing system. Tax revenue accounts for the proportion of government revenue, which directly affects the efficiency of tax distribution. According to the analysis, China’s regional (provincial) government revenue accounts for a relatively low proportion of tax revenues, with a high proportion of fiscal transfers and over-reliance on transfer payments by the central government. To change this situation, it is the first choice to play the role that tax distribution plays in the revenue of regional governments. This paper argues that we should proceed from consolidating and developing the fiscal management system of the tax-sharing system, clarifying the major sources of income of the central and local governments and standardizing the distributional relationship between the two, further increasing the proportion of tax revenue in the revenue of the regional governments, Tax distribution, transfer payments, supplemented by a new type of regional government revenue collection mechanism.