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财政体制是指国家(包括中央和地方各级政府)、集体和个人分配剩余产品的具体形式,体现各个财政主体的权力和利益的相互关系及运行规则。剩余产品是财政分配的对象,它是社会的公共财富,要在社会范围内,在国家、集体和个人之间进行分配。税收体制是指税种结构、税负水平、中央和地方征税权限的划分、税务机构的设置等。分配形式由社会决定,以国家立法形式成为国家规定的分配形式。通过分配使国家(中央和地方各级政府)、集体和个人的经济利益得到正确结合,使每一个经济主体都能依据它在社会再生产过程中的地位和作用分到应得的份额,使各方面的需要都能得到保证,使各个经济主体都能为满足自己的需要而积极经营,使财政分配成为推动经济发展的有力杠杆。
The financial system refers to the specific forms of distribution of surplus products by the state (including the central and local governments at all levels), collectives and individuals, and reflects the interrelationship and operational rules between the powers and interests of various financial entities. The surplus product is the object of financial distribution, it is the public wealth of society, and it should be distributed among countries, collectives and individuals within the society. Tax system refers to the tax structure, the level of tax burden, the central and local tax authority division, tax agency settings. The form of distribution is determined by the society and becomes the form of distribution prescribed by the state in the form of state legislation. By allocating the correct combination of the economic interests of the state (central and local governments), collectives and individuals, every economic subject can be allocated a share of its share according to its position and role in the social reproduction. All the necessary needs can be guaranteed so that all economic entities can actively manage their own needs and make the financial allocation a powerful lever for promoting economic development.