1994年我国实行了新的财税体制,与原来税制比较,最大的区别是中央政府对税收的高度集权,取消了地方可以灵活掌握的税收优惠权,除法规明确的外,一律不得减免税款;另一个区别是中央政府和地方政府划分了财权和事权,实行了分税制,建立了相应的中央税收体系和地方税收体系。这样做,为市场竞争和促进公平发展起了积极作用,但也使一些地方经济的发展受到了影响。 地方经济的发展受制约的条件很多,但归纳起来不外乎两点:一是地方条件;二是国家的宏观调控制度。国家宏观调控的内容很多,本文只谈财税的调控。 发展地方经济,是各级地方政府的历史使命,不论地方条件如何,国家经济政策如何,地方经济向前发展的趋势是不可逆转的。由于分税制的实施,影响着地方经济的方方面面。如何抓住分税制条件形成的有利于地方发展的优势,结合地方实际,更好更快的发展地方经济,本文将作一个抛砖引玉的分析。 一、分税制对地方经济发展的影响 分税制的实施,从国家经济发展,社会主义市场经济大局来说,从整个宏观调控上造成了一种适合于经济发展的平等竞争环境,为社会主义市场经济的发展创造了良好的税收环境。由于我国地域广大,历史发展,经济实力等在不同的地方差别很大,各地的经济发展状况也不一致,所以,在整个大的经济宏观 In 1994, China implemented a new fiscal and taxation system. Compared with the original tax system, the biggest difference was that the central government highly centralized the tax revenues and abolished the tax incentives that the local governments could flexibly grasp. Unless the laws and regulations were clear, no tax relief would be granted. Another difference is that the central government and local governments have divided the financial rights and powers, implemented the tax-sharing system and established the corresponding central tax system and local tax system. In doing so, it has played an active role in promoting market competition and promoting fair development, but has also affected the economic development in some places. There are many conditions that restrict the development of the local economy. However, they are summed up in two points: first, local conditions; and second, the national macro-control system. There are many contents of state macroeconomic regulation and control. This article only discusses the regulation of finance and taxation. The development of local economy is the historical mission of local governments at all levels. Regardless of local conditions, the national economic policy and the trend of local economy are irreversible. As a result of the implementation of the tax-sharing system, it affects all aspects of the local economy. How to seize the advantage of the tax-sharing system in favor of local development and combine local conditions to develop the local economy better and faster will be analyzed in this paper. I. Impact of the Tax Sharing System on Local Economic Development The implementation of the tax sharing system has brought about an equal competitive environment suitable for economic development from the perspective of national economic development and the overall socialist market economy and has provided a platform for the socialist market economy Development has created a good tax environment. Due to the vast territory of our country, historical development, economic strength and so on are very different in different places, and the economic development in various places is also inconsistent. Therefore, in the macro economy as a whole