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以明确划分税种、中央集中全国60%的收入为主要特征的分税制财政管理体制改革已在全国推开,分税制改革是利益分配的再调整,改革必然给地方财力带来新的变化和影响;实行分税制后收支矛盾依然是大多数地方财政头痛的问题,特别是靠吃补贴过日子的贫困地区,这个问题不解决,地方财政走出困境便无从谈起。因此地方财政必须抓住改革带来的新机遇,从实际出发,做好以下工作:
In order to clearly divide taxes and centralize the income of 60% of the country, the tax-sharing reform of the financial management system has been launched in the whole country. The reform of the tax-sharing system is a readjustment of the distribution of benefits. The reform will inevitably bring new changes and impacts to the local financial resources. After the tax-sharing system, the contradiction between revenue and expenditure remains the headache of most localities. In particular, poverty-stricken areas that rely on subsidies to survive have no solution to this issue and are unable to talk about the local finance out of its predicament. Therefore, the local finance must seize the new opportunities brought by the reform and proceed from the reality and do the following: