摘要
作者认为，我国今年实行的财税改革调整了财力分配格局，确保了中央财政收入增长快于地方财政收入增长，使中央与地方的分配关系在体制上实现了规范化，统一了税收，堵塞了财源流失漏洞。但在取得成就的同时，也带来了深层次的隐忧，扼杀了工业化原始积累机制，扼杀了企业原始积累机制，压抑了地方推进工业化的积极性。为此，应调整增值税中，中央与地方的分成比例，不应取消地方减免税权力，而应区别情况限制地方减免税权力，对国有企业，也要区别对待。
AbstractThe author expounds in his article that the fiscal levy reform, which has been putting into practice in China, achieved great successes in regulating the distribution structure of financial resources and thus ensured the increases of the national revenue keeping much higher than that of the local level, bringing about system standardization of the relationship between central and local distribution, integrating the tax revenue and stopping up the losses of fiscal resources. In the meanwhile, it brought some other problems of strangling the industrialization primitive accumulation mechanism, strangling the enterprises primitive accumulation mechanism and inhibiting the initiative of carrying forward industrialization by local authorities.Therefore, the author says, we should adjust the distribution proportion of the increment tax between national revenue and local revenue, and should not abolish the taxation reducing and remitting rights for local authorities, but we should restrict them for both local level and enterprises according to different circumstances.
出处
《经济体制改革》
CSSCI
北大核心
1994年第4期17-21,共5页
Reform of Economic System
