论文部分内容阅读
本文分析了我国经济模式由传统的计划经济向现代市场经济过渡时期财源建设出现的新变化及新特点。并提出了新时期财源建设的对策。认为，应树立财源建设的新思路；依据税种划分的原则相应地建立中央和地方的自主财源、依存财源；建立在合理划分中央与地方事权基础上的分税制；增辟高起点、高增值、高效益的新财源；针对地方企业的具体情况实行多种形式的联营合作经营；开源和节流并重；制订符合分税制总体要求的财源发展战略。
This article analyzes the new changes and new characteristics of the construction of financial resources during the transition from the traditional planned economy to the modern market economy. And put forward the countermeasures of financial construction in the new period. According to the principle of tax classification, the autonomous financial resources of the central and local governments should be established, and their financial resources should be built up. The tax-sharing system should be based on the rational division of power between the central government and local governments. The new tax-sharing system should be established with a high starting point, high value-added and high Benefit new revenue sources; for the specific circumstances of local enterprises to implement various forms of joint venture cooperative operation; equal emphasis on revenue and expenditure; formulate a fiscal source development strategy in line with the overall requirements of the tax distribution system.