Financial system of tax distribution : substantial analysis of effect of encouragement and balance 激勵(lì)與均衡效應(yīng)的實(shí)證分析
After remedied operation of more than ten years in the transition period in china , the system of tax distribution is becoming more and more unsuitable to the reform and development of market economy 摘要我國(guó)過(guò)渡時(shí)期的分稅制經(jīng)過(guò)10年余的修補(bǔ)運(yùn)行,已越來(lái)越不適應(yīng)市場(chǎng)經(jīng)濟(jì)改革和發(fā)展的需要。
Through , there are so many differences , they should all be called local government or grass roots level government . and because they usually provide the similar public services to their habitant , some experience of foreign local government in construction of their system of tax distribution will surely benefit us 認(rèn)為縣鄉(xiāng)收入體制應(yīng)當(dāng)選擇適度集權(quán)模式,通過(guò)加強(qiáng)地方稅建設(shè),使縣鄉(xiāng)基層政府主要稅種收入占其支出的50以上,并通過(guò)稅收共享、規(guī)范轉(zhuǎn)移支付制度等措施,滿足縣鄉(xiāng)政府公共支出需求,而其核心在于縣鄉(xiāng)主體稅種體系建設(shè)。