摘要
分税制改革之初确立了三方面的目标:增强中央政府的宏观调控能力、规范中央与地方的分配关系、合理调节地区间财力分配。本文通过分析分税制10年来的运行状况,对分税制改革是否实现当初目标以及实现的程度如何进行客观评价。并就打破地方既得利益、优化转移支付结构、规范政府间财政关系提出若干建议。
Originally, there were three goals for the tax distribution reform： to enhance cenlral government＇s power in macro-control; to regulate the distribution relationship between central and local government; to adjust the financial distribution in various regions. By analyzing the operation of tax-distribution system in the past 10 years, this article conducts an objective evaluation of the realization of the original goals and the extent of realization. Then it puts forward some suggestions on how to break the vested interest in local government, optimize the lransfer payment structure and regulate the financial relationship between governments.
出处
《河北经贸大学学报》
2006年第1期42-47,共6页
Journal of Hebei University of Economics and Business
关键词
分税制
财政体制
目标
评价
政策建议
tax distribution system
financial system
goal
evaluation
policy suggestion
