论文部分内容阅读
一、新体制的抉择方向当前,财政界对分税制议论纷纷,颇有以分税制取代包干办法之势。但对分税制究竟应该如何实施,是划分税种,还是划分税率,抑或是划分税额,还没有形成一致的意见,不过,却普遍认为:分税制是改革的方向,但条件尚未成熟。根据以往的改革经验,一个改革方案在全国普遍实行之前,一般要先选择几个条件较好的地区进行试点。那么,我市是否是分税制试点的理想地区呢?我们的回答是否定的。因为:1、我市税种与内地不同。海关代征税占我市财政预算内收入的40%左右,而内地要么无此税种,要么全额上解中央;2、我市税率与内地有别。内地所得税税率为55%,而我市所得税税率仅为15%;3、我市财政虽不直接向企业投资,但用于公
First, the direction of the new system of choice At present, the financial sector talked about the tax system, quite a tax-sharing system to replace the trend of the package approach. However, there is still no consensus on whether the tax sharing system should be implemented. It should divide tax categories, divide tax rates, or divide the tax. However, it is generally believed that the tax sharing system is the direction of reform but the conditions are not yet ripe for it. According to past experience of reform, a reform program generally needs to be piloted in a few areas with better conditions before it is universally implemented in the country. So, the city is an ideal area for tax-sharing pilot? Our answer is no. Because: 1, our city tax and the Mainland is different. Customs tax on behalf of the city’s financial revenue accounted for about 40% of the revenue, while the Mainland either no such taxes, or the full upper case solution; 2, the city tax rate and the mainland is different. Mainland income tax rate of 55%, while the city’s income tax rate of only 15%; 3, although the city’s financial investment directly to enterprises, but for the public