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我国分税制的引入始自近代。虽然经过清末和国民政府时期的拟议与实施,分税制体制渐趋稳定,但在当时的特殊背景下,由于目标偏差与手段失当,分税制体制实际上却大都以分税之名,行集权之实,重国税、轻地税的思想贯穿始终,致分税制改革推行困难并达不到应有的效果。这对我国当前的分税制改革有着重要的警示作用。改革开放后,我国于1994年开始进行的分税制财政体制改革虽然取得了显著成效,但也存在不少问题,尤其是政府间的事权与财权、财力划分不合理,一些地方政府正常运转所需要的财政资金保障不足,财政困难严重。为此,我国一直尝试着财政体制的调整,但迄今为止,效果并不明显,究其原因,分税制改革的目标定位不准与手段选择不当乃出现问题的根源。因此,我们应当汲取近代分税制改革的历史教训,正确处理“集权”和“分权”的关系,对分税制体制的改革目标进行合理定位并选择适当的实施手段,即通过合理划分各级政府财权、财力的手段,为各级政府履行职责提供有力的财政保障,以达到规范中央与地方政府之间财政分配关系的目标。
The introduction of the tax-sharing system in our country began in modern times. Although the system of tax-sharing gradually stabilized after the proposal and implementation of the late Qing government and the Kuomintang government, under the special background of the time, due to the deviation of objectives and the improper means, the system of tax-sharing actually practiced centralized power in the name of tax-sharing, Heavy tax, light land tax ideas throughout, the introduction of tax reform difficulties and achieve the desired results. This has an important warning function for the current tax-sharing reform in our country. After the reform and opening up, the reform of the tax-sharing system started in 1994 has achieved remarkable results. However, there are still many problems. In particular, the power and financial power and financial resources between governments are not reasonable. Some local governments need to work properly Insufficient financial security, serious financial difficulties. To this end, our country has been trying to adjust the fiscal system, but so far the effect has not been obvious. The reasons for this are that the target orientation of tax-sharing reform and the improper choice of means are the root causes of the problems. Therefore, we should draw lessons from the historical lessons of the modern tax-sharing reform, correctly handle the relationship between the “centralization” and the “decentralization”, and make a reasonable positioning of the reform objectives of the tax-sharing system and choose proper means of implementation. That is, Level government financial and financial means for all levels of government to perform their duties provide a strong financial security in order to regulate the central and local government financial distribution between the goals.