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一、现行财税体制与政策为经济持续高速增长提供了制度保障回顾改革开放30年的发展历程,一套适应当时中国国情和发展阶段的有中国特色的制度安排是我国成功的秘诀,这其中财税体制与政策发挥了重要作用。从财政包干到分税制,“分灶吃饭”的财政体制极大地调动了地方政府发展经济的积极性,非均等化的基本公共服务制度安排及区域化的财税优惠政策有效引导了国内各类资源向重点区域的集聚。总之,现行财税体制进一步强化了强势政府的地位,给予了地方政府发展经济的自主权,激发了地方政府间的竞争,提高了办事效率,从而促使国民经济实现了持续、高速、非均衡增长。
I. Current fiscal and taxation systems and policies provide a system guarantee for sustained and rapid economic growth Reviewing the course of development during the 30 years of reform and opening up, a set of institutional arrangements with Chinese characteristics that suited China’s national conditions and development at that time are the secret of our success. Among them, Institutions and policies have played an important role. From the fiscal package to the tax-sharing system, the fiscal system of “dividing and eating” has greatly mobilized the enthusiasm of local governments in economic development. The arrangement of non-equalized basic public services and the preferential fiscal and taxation policies under regionalization have effectively guided the development of all kinds of domestic resources Aggregation to key areas. In short, the current fiscal and taxation system further strengthens the position of a strong government, gives local governments autonomous economic development, stimulates competition among local governments and improves efficiency of work, thus contributing to the sustained, rapid and unbalanced growth of the national economy.