摘要
目前我国财税体系仍然存在着分税制改革不够彻底、地方事权与财权不统一等问题,中共十八届三中全会明确强调要完善地方税收体系,发挥转移支付手段的经济调节作用,大力推行财政体系改革。文章在中共十八届三中全会的财税改革战略指导下,阐述了我国财政体制历史发展及现状,分析了目前我国财税体制存在的问题及原因,介绍了美国财政体制的先进经验,最后提出了优化我国财税体系改革的策略:完善分税制、使地方政府财权与事权相统一、规范转移支付制度、加强外部监督等。
At present, There are still problems of tax reform in China＇s tax system, such as the reform is not thorough enough, local powers and financial authority is not unified. The Third Plenary Session of the 18th Central Committee of the CPC clearly stressed to improve the local tax system and transfer payment means, vigorously promote the reform of the financial system. Under the guidance, this paper expounds the historical development and present situation of China＇s financial system, analyzes the problems existing in the finance and taxation system in China, introduces the advanced experience of the treasury system of the U.S., and finally put forward the optimization strategies： improve the tax system, make the local government financial authority and powers of unity, standardize the transfer payment system, strengthen the external supervision.
出处
《改革与战略》
北大核心
2015年第11期60-63,76,共5页
Reformation & Strategy
