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1994年的分税制改革,从总体上说是成功的。但由于现行分税制还不完善,目前在运行中已暴露某些偏差。具体包括以下几方面。不清晰的事权划分范围。目前,我国各级政府事权划分处于清楚与不清楚并存的混沌状态。由于有些方面的体制改革滞后,政府职能还未具体化,这就使政府事权划分很难明晰。即使在原则上划分清楚了,但在具体实践中又往往和原则不符,使中央政府和地方政府的事权划分含混不清。事权是划分财权的基础,既然没有这个基
The 1994 tax-sharing reform was generally successful. However, as the current tax sharing system is still not perfect, some deviations have been exposed in operation. Specifically include the following aspects. Not clear the scope of the division of power. At present, the division of power of the government at all levels is in a chaotic state of being clear and unclear. Due to the lagging institutional reform in some aspects, the functions of the government have not yet been substantiated, which makes the division of government power difficult to clarify. Even if it is divided in principle, it is often inconsistent with the principle in practice, and the division of power between the central government and local government is ambiguous. Power is the basis for the division of property rights, since there is no such basis