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分税制作为一种新的财政管理体制已在我国开始施行。分税制适应了建立社会主义市场经济体制的要求,有利于处理中央与地方的权益关系,发挥中央和地方两方面的积极性。党的十一届三中全会以来,我国地方财政体制的改革大致经历了三个阶段:1980—1984年“划分收支、分级包干”;1985—1987年“划分税种、核定收支、分级包干”,但由于经济体制改革变化因素很多,完全实行上述“划分税种”还不可能的情况下,采取了部分变通措施进行过渡。即:
As a new financial management system, the tax-sharing system has been implemented in our country. The tax-sharing system has met the requirements of establishing a socialist market economic system, is conducive to handling the rights and interests of the Central Government and local governments, and gives full play to the enthusiasm of both the central and local governments. Since the Third Plenary Session of the 11th Central Committee of the Party, the reform of the local financial system in our country has gone through roughly three stages: “dividing revenue and expenditure by stages” from 1980 to 1984; “dividing taxes, approving revenues and expenditures, However, due to many factors in the reform of the economic system, it is still not possible to fully implement the above-mentioned ”tax division" and some modifications are needed to make the transition. which is: