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1994年的分税制改革较好地调动了中央和地方两个积极性,解决了“两个比重过低”的问题,奠定了现行中央与地方财政关系的基本框架。但是,改革运行近20年,出现了一些与国际国内社会经济形势变化不相适应的问题,尤其是由于未对省以下各级政府的财政体制进行统一规定,各级政府的事权划分不清晰,地方财力相对困难的问题越来越突出。我国分税制财政体制面临的主要问题不是中央集中过多,而是各级政府间事权划分及其实现方式不够清晰。一是大量专款专用项目造成了财力分割。各种形式的专款专用收入往往归属于某一政府部门,用于指定用途的支出,不能根据支出结构的调整进行统
The reform of the tax-sharing system in 1994 has aroused the enthusiasm of the central and local governments and solved the issue of “too low a share of the two.” This laid the basic framework for the current fiscal relations between the central and local governments. However, nearly 20 years of reform and operation have seen some problems that are not compatible with the changes in the social and economic conditions at home and abroad. In particular, due to the fact that the fiscal system at all levels below the provincial level is not uniformly regulated, the division of power between governments at all levels is not clear, The problem of the relative difficulty of local finance has become increasingly prominent. The main problem facing the tax-sharing fiscal system in our country is not the excessive concentration by the central government, but the division of the powers and the way of realization of the fiscal power at all levels of government are not clear enough. First, a large number of earmarked projects caused financial fragmentation. Specialized earmarked income of various forms is often attributed to a government department. Expenditure on designated purposes can not be adjusted according to the structure of expenditure