摘要
我国目前财税体制中存在着财力不足、债务增长过快、税收制度和财政支出管理滞后于市场经济发展等诸多问题。解决这些问题的途径是深化财税体制改革。财税体制改革的政策取向是建立公共财政体制 ,完善税制 ,加快费改税 ,改革财政支出管理制度 ,推进财政法制建设 ,适度举债防范财政风险等。
The author analyses the eight problems in the reform of finance and tax system,including financial resource shortage,government bonds over-increase,tax system and financial expenditure management lagging behind marked economy development.Deepen reform of finance and tax system may solute these problems.The policy-oriented in reform of finance and tax system is :establishing public finance system,improving tax system,accelerating the change of fee into tax,reforming financial expenditure management institution,carrying forward financial legal institutions,adequately issuing government bonds and preventing form financial crisis.
出处
《学习与探索》
CSSCI
北大核心
2001年第3期58-65,共8页
Study & Exploration
关键词
财税体制改革
财政支出管理改革
费改税
reform of finance and tax system
reform of financial expenditure management
fee changing into tax
