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实行分税制是深化预算管理体制改革的方向;为此,应实行税利分流、价税分离、财税分开、政府预算与企业预算分离,以及复式财政预算等配套改革。国家预算管理体制是中央政府和地方政府划分预算收支范围及预算管理权限的一项基本制度。随着我国政治、经济体制改革的深化,在行政性分权向经济性分权的转变,以及建立社会主义商品经济新秩序的过程中,要求进一步深化改革预算管理体制,建立起财政分配的新秩序。本文就如何深化预算管理体制改革谈点看法。
The implementation of the tax-sharing system is the direction of deepening the reform of the budget management system. To this end, we should implement such complementary reforms as the diversion of taxes and profits, the separation of price and taxation, the separation of fiscal and taxation, the separation of the government budget from the enterprise budget, and the multi-purpose budget. The state budget management system is a basic system for dividing the budgetary revenues and expenditures and budgetary management authority of the central and local governments. With the deepening of the political and economic reforms in our country, during the transition from administrative decentralization to economic decentralization and the establishment of a new socialist market economy, we are required to further deepen the reform of the budget management system and set up a new fiscal allocation system order. This article discusses how to deepen the reform of the budget management system.