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1995年我国开始进入实行区域经济协调发展政策的新时期,但中国财税制度大规模改革是在1994年,当时主要着眼于促进社会主义市场经济体制的建立,现在看来这一分税制在促进地区经济协调发展方面存在一些缺陷。(1)税种划分上存在的问题。分税制将75%的增值税和全部的消费税划归中央
In 1995, our country started to enter a new era of implementing the policy of coordinated development of regional economy. However, the large-scale reform of the fiscal and taxation system in China was conducted in 1994 when the main focus was on promoting the establishment of a socialist market economic system. Now it seems that this tax-sharing system has played an important role in promoting regional economy There are some flaws in the coordinated development. (1) tax classification of the problems. Tax-sharing system will be 75% of the value-added tax and all consumption tax classified by the Central Government