分税制存在的问题与对策（Problems and Countermeasures of tax sharing system）.docVIP

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分税制存在的问题与对策（Problems and Countermeasures of tax sharing system）.doc

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分税制存在的问题与对策（Problems and Countermeasures of tax sharing system）

分税制存在的问题与对策（Problems and Countermeasures of tax sharing system） Problems and Countermeasures of tax sharing system Problems and Countermeasures of tax sharing system 2008-12-20 15:15:35 Abstract: the implementation of the tax system showed a series of positive effect, but also highlight the existence of local fiscal gap especially the fiscal capacity of financial difficulties, regional growing, established according to the needs of the socialist market economy the demand of public finance, to further improve the idea of tax sharing system is the transformation of the government the functions of the implementation of the operation structure of four levels of government, clear all levels of government powers and expenditure, fiscal transfer payment system and gradually establish a standardized. Tax sharing system; power; financial power; transfer payment system I. Introduction To meet the needs of the development of market economy, on the basis of drawing lessons from the successful experience of the market economy countries and taking full account of the national conditions, China carried out the reform of the tax sharing system in 1994. Then, from the beginning of 1995 in China and the reform of the intergovernmental fiscal transfer payment system, and gradually establish a financial transfer payment system more standardized between the government, in 2002 the income tax sharing reform, China has basically established the financial system to adapt to the socialist market economy framework requirements. This is a major institutional innovation that has the widest range, the strongest adjustment and the most far-reaching impact on the fiscal relations between the two countries since the founding of the peoples Republic of china. After more than nine years of operation, the tax sharing system shows a series of positive effect, such as the specification of the financial distribution relation between the government and established a mechanism, the steady growth of financ