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在发展市场经济的过程中,如何实现国民收入分配“效率优先、兼顾公平”的原则,已成为财政宏观调节的基本目标。当前,财税体制改革最重要的举措之一,就是在推广分税制、增加中央财政收入比重的基础上,实施“转移支付制”。(一)“转移支付制”是指中央财政为了区域间各项事业的协调发展,将自身的收入按一定的标准拨给地方的财政支出政策。它是实施分税制财政体制的配套政策,也是加强中央政府宏观调控的必要措施。全面实行“分税制”之后,
In the process of developing a market economy, how to realize the principle of national income distribution “giving priority to efficiency while giving consideration to fairness” has become the basic objective of macro-regulation of finance. At present, one of the most important measures in the reform of the fiscal and taxation system is to implement the “transfer payment system” on the basis of promoting the tax-sharing system and increasing the proportion of revenue from the central government. (1) The “transfer payment system” refers to the central government’s fiscal expenditure policy that allocates its own income to local governments in accordance with certain standards for the coordinated development of various undertakings in the region. It is a supporting policy for implementing the tax-sharing fiscal system and a necessary measure to strengthen the macro-control of the central government. After the full implementation of the “tax system,” "