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自1994年分税制改革至今,我国财政体制已经历经了彻底的变革,具有现代化的分税制度也从此时开始在我国确立。地方政府和中央之间的财政关系也通过这次变革得到了很大程度的改善,中央在地方的财、事权利也因此得到了合理的划分。本分简单阐述了分税制的改革对我国地方税收的各种影响,提出了相应的应对策略,希望能够为今后分税制的研究起到帮助和参考的作用。
Since the tax-sharing reform in 1994, the fiscal system of our country has undergone thorough changes. From now on, the tax-sharing system with a modern foundation has been established in our country. The financial relations between the local government and the Central Government have also been greatly improved through this reform. As a result, the central government’s fiscal and military rights at the local level have been reasonably divided. This part briefly states the various effects of the tax-sharing reform on the local tax revenue in our country and puts forward corresponding coping strategies in the hope of helping and studying the future tax-sharing system.