论我国经济社会发展深层次问题的财税体制根源

Deep-rooted Problems during China's Economic and Social Development-from the Perspective of A Tax System

当前地方政府的经济行为,我国经济社会发展中的种种深层次矛盾和问题,都直接或间接与财税制度、财税体制缺陷密切相关;深化分税制财政体制和税收制度改革,完善公共财政体系,是解决我国经济社会发展深层次问题的根本出路。

Presently, local governments＇ economic behaviour and various deep-rooted problems emerging during China＇s economic and social development are associated directly or indirectly with the tax system as well as its systematic defects. Deepening the tax sharing reform and improving the fiscal system may be a fundamental solution to these problems.