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我国现行财政体制的运行,主要存在四个方面的矛盾:财政收入增长迅速与公共服务增长缓慢之间的矛盾;强调纳税人的自觉纳税义务与忽视纳税人对财政收支的知情权之间的矛盾;鼓励扩大就业和创业与企业税负过重之间的矛盾;提高财政支出效率的迫切要求和收支制衡机制不完善之间的矛盾。本文通过对这些矛盾以及形成原因的分析,阐述改革我国现行财政体制的紧迫性,提出建立“以人为本”的公共财政体制的基本思路:重新进行政府职能定位,改变财政支出结构;坚持民主协商和监督,完善财政决策制定程序;减轻税收负担,保证刺激经济发展;公布财政信息,实现财政透明。
There are mainly four contradictions in the operation of the current fiscal system in our country: the contradiction between the rapid growth of fiscal revenue and the slow growth of public services; the emphasis of taxpayers ’voluntary tax-paying obligations and ignoring the taxpayers’ right to know about the fiscal revenue and expenditure Contradictions; Encouraging the expansion of employment and entrepreneurship and corporate tax burden over the contradiction between; The urgent need to improve the efficiency of financial expenditure and the balance between the checks and balances mechanism is not perfect. Based on the analysis of these contradictions and their causes, this paper expounds the urgency of reforming the current fiscal system in our country and puts forward the basic idea of establishing a “people-oriented” public financial system: re-positioning the government functions and changing the structure of fiscal expenditure; insisting on democratic consultation And supervise and improve the financial decision-making process; reduce the tax burden, ensure that stimulating economic development; publish financial information and achieve fiscal transparency.