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本文认为,在计划经济体制下,由于政府职能取代了市场职能,替代过多并超越了管理的合理跨度,不可能形成规范稳定的财政体制。在社会主义市场经济体制下,应按以市场配置资源为基础,政府宏观间接调控的客观要求,明确界定市场与政府的职能范围;依据成本与效率原则区分私人商品与公共商品;并按分职治事和受益原则明确划分各级政府职能及其公共商品的范围与份额;在此基础上,按照财政与事权统一和责权利结合原则,构筑中央财政与地方财政之间的责权结构和运行方式,建立起科学、规范、稳定的分税制、补助制与分级预算制协调配套的财政体制。
This paper argues that it is impossible to form a normative and stable fiscal system under the planned economic system because government functions replace the market functions, excessively replace and surpass the reasonable span of management. Under the socialist market economic system, the objective requirements of macro-control by the government based on market allocation of resources should be clearly defined, and the functions of the market and the government should be clearly defined. Private and public goods should be distinguished according to the principle of cost and efficiency. Clearly divide the scope and share of government functions at all levels and their public goods according to the principle of affair and benefit. On this basis, in accordance with the principle of integrating fiscal authority and power and responsibility with rights and interests, construct the structure of responsibility and authority and the operation mode between the central finance and the local finance , Establish a scientific, standardized and stable tax system, subsidy system and hierarchical budget system supporting the financial system.