论文部分内容阅读
一、经济转轨时期财政状况困难的原因分析第一种观点认为,1994年财税改革的不彻底性制约着国家财政状况的根本好转。主要表现在以下几方面:1.对既得利益的照顾,在某种程度上使改革流于形式。(1)在税制改革方面,采取了诸种旨在减轻企业税负的措施。(2)在分税制改革方面,基数的核定、税种的划分和收入分配比例等,几乎均以保证地方既得利益为前提。(3)在国有企业利润分配制度方面,实行税制分流、税后还贷以及“两则”的同时,亦采取了一些变通性办法照顾国有企业现状。以上表现说明,这次财税改革对各方面既得利益的照顾,已到了相当充分的地步。问题在
I. Analysis of the Causes of Difficult Financial Situation in the Period of Economic Transition The first view is that the incompleteness of the fiscal and taxation reforms in 1994 constrained the fundamental improvement of the national financial conditions. Mainly in the following areas: 1. To take care of the vested interests, to some extent, make the reform a mere formality. (1) In tax reform, various measures have been taken to reduce the tax burden on enterprises. (2) In the tax-sharing system reform, the verification of cardinalities, the classification of taxes and the proportion of income distribution are based on the premise of ensuring the vested interests of the locality. (3) In the aspect of profit distribution system of state-owned enterprises, tax diversion, post-tax repayment and “two ” have been implemented. At the same time, some flexible measures have been adopted to take care of the current situation of state-owned enterprises. The above performance shows that this fiscal and taxation reform has taken care of the vested interests of all quarters to a fairly adequate level. The problem is