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财政体制是一项基本治国之策,是生产关系的组成部分,而非操作层次的工具。“分级包干”的体制有严重的缺陷,但也要实事求是地分析。把地方利益机制的强化和投资冲动以及宏观调控能力的削弱,都归之于财政体制,是不客观的。今后的财政体制应是在总结经验的基础上,实行初步分税制。国企关系应以税利分流的方式加以解决。
The fiscal system is a basic policy of governing the country and is an integral part of the relations of production, not an operational level instrument. The system of “grading and contracting” has serious flaws, but it must also be analyzed in a realistic and truth-seeking manner. It is not objective to attribute the strengthening of the local interest mechanism, the impulse of investment, and the weakening of the macro-control ability to the fiscal system. The future financial system should be based on the sum of experience, the implementation of the initial tax system. The relationship between state-owned enterprises should be resolved by way of diversion of taxes and profits.