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5月30日,在基森大学,我们就联邦德国的“财政政策”为题,与波奈特教授进行了座谈。波奈特教授近年来研究中国经济改革,他认为中国目前地方行政性分权的弊病使市场割据现象越来越严重,原因固然很多,但最重要的是各级政府的财政职权不清楚,税制不合理,各级政府都应该知道他们应该做什么和能够做什么。而西德财政政策充分体现了国家在调节经济中的手段作用。西德70年代以来的税收改革,建立了财政计划理事会,协调国家、州和乡的财政计划。这项改革一是地方分享重要税收,使地方收入增加;二是增加了地方的责任范围。波奈特教授介绍了这本教科书其中的一章,希望我们能够了解联邦德国财政平衡是如何在中央(联邦)与地方(州、乡)之间划分享权范围的。
On May 30 at the University of Keelung, we talked to Professor Paunett about the “fiscal policy” of the Federal Republic of Germany. Professor Bonnett has studied China’s economic reforms in recent years. He believes that the current market situation is becoming more and more serious due to the disadvantages of the current administrative decentralization in China. However, the most important thing is that the fiscal powers of governments at all levels are not clear. The tax system Unreasonable, all levels of government should know what they should do and what they can do. The financial policy of West Germany fully embodies the role of the state in regulating the economy. Tax reforms since the 1970s in West Germany set up the Financial Planning Council to coordinate the financial plans of the state, state and township. The first reform is that local governments share important taxes so that local revenues will increase. Second, local responsibilities have been increased. Professor Paunette introduced a chapter in this textbook and hoped that we would understand how the fiscal balance of the Federal Republic of Germany divides the scope of power between the central (federal) and local (state, township).