论1994年分税制改革的得失

论1994年分税制改革的得失

摘要

根据建立社会主义市场经济体制改革目标的要求，1994年在全国范围内全面实行了分税制财政体制改革。分税制在我国己经实行了将近20年，它是为适应社会主义市场经济体制的需要而从国外引入的一种财政管理体制，在提高中央财政收入，增强宏观调控能力，推进公共财政体制建设，构建转移支付制度等方面发挥了巨大的作用。但毕竟我国的分税制是在旧体制上的基础上所推进的温和的、渐进式的改革，受各种因素的影响，还有很多需要改进的地方。特别是这几年分税制已经出现了很多不适应，甚至是阻碍经济发展的情况，社会各界对分税制改革的呼声越来越大。因此，本文将在认识分税制改革的基础上，再对分税制出现的问题进行剖析和解决。

关键词：分税制，改革，法律

Commenting on the tax-distribution system in 1994

Abstract

According to the request of building of the socialist market economic system reform goal, across the country to implement the tax-distribution financial system reform in1994. System has been implemented for nearly 20 years in our country, it is in order to adapt to the needs of socialist market economic system and a financial management system, introduced from abroad in improving the central fiscal revenue, strengthen macro-control ability, promoting the construction of public finance system, constructing the system of transfer payments has played a huge role. But, after all, our country is on the old system of tax allocation on the basis of advance by the mild, incremental reform, is influenced by various factors, there are a lot of room for improvement. Especially in recent years governments there are already many don't adapt to, and even hinder the economic development, the social from all walks of life to the tax reform calls for greater and greater. Therefore, this article will be in the know, on the basis of the tax reform, and then to analysis and solve the problems of tax-distribution.

Key words：Tax-distribution System,Reform,Law

目录

摘要.......................................................................................................................................... I Abstract ................................................................................................................................... II 目录...................................................................................................................................... III 前言.. (1)

一、分税制的概念 (1)

二、分税制的意义 (1)

(一)实行分税制，能充分体现财政制衡原则 (2)

1、便于进行转移支付 (2)

2、便于监督财政支出 (2)

(二)实行分税制，有利于国家进行宏观调控 (2)

(三)实行分税制，能够满足市场经济的要求 (3)

三、我国分税制的成果 (3)

四、我国分税制实施中存在的问题 (3)

（一）中央与地方事权和财政支出划分不明确 (3)

（二）中央与地方事权和财权划分不匹配 (4)

（三）中央对地方转移支付不规范 (4)

五、完善我国分税制改革的建议和措施 (5)

（一）逐步建立规范化的财政转移支付制度 (5)

1、渐进式转移支付制度改革 (5)

2、加大过渡期转移支付力度，明确过渡期转移的规模 (5)

（二）规范预算外收入和体制外收入 (6)

（三）完善税制改革 (6)

1、调整增值税 (6)

2、统一内外资所得税 (6)

3、扩大消费税税基 (7)

4、提高资源税税率、扩大征收范围 (7)

小结 (7)

参考文献 (7)