Financial system of tax distribution : substantial analysis of effect of encouragement and balance 激勵與均衡效應的實證分析
After remedied operation of more than ten years in the transition period in china , the system of tax distribution is becoming more and more unsuitable to the reform and development of market economy 摘要我國過渡時期的分稅制經(jīng)過10年余的修補運行,已越來越不適應市場經(jīng)濟改革和發(fā)展的需要。
Through , there are so many differences , they should all be called local government or grass roots level government . and because they usually provide the similar public services to their habitant , some experience of foreign local government in construction of their system of tax distribution will surely benefit us 認為縣鄉(xiāng)收入體制應當選擇適度集權模式,通過加強地方稅建設,使縣鄉(xiāng)基層政府主要稅種收入占其支出的50以上,并通過稅收共享、規(guī)范轉(zhuǎn)移支付制度等措施,滿足縣鄉(xiāng)政府公共支出需求,而其核心在于縣鄉(xiāng)主體稅種體系建設。