正确把握大思路 配套推进分税制——兼与“纵向分两段,横向分两块”的主张商榷

Grasping the Great Idea Right and Advancing the Tax Sharing System With Other Matching Measures——Consulting With the Proposal of “Two Levels Vertically and Two Categories Horizontally”

本文认为,以分税制为基础的分级财政是市场经济新体制所要求的财政体制,需要在统一市场构建中逐步贯通运行这一财政体制,过渡措施不应凝固为实现中长期目标的障碍,要正确把握大思路,配套推进分税制。

This article holds, that a multilevel fiscal regime based on the tax sharing system is a system required by the new market system, Itisthought the regime should be run through step by step in construction of our integrated market. It is thought transitional measures should not become obstacles to long and mid-term goals, and that a great idea should be well grasped in advancing the tax sharing system together with other matching measures.