摘要
改革开放30年来,尤其是实施分税制以来,新疆地方财政收支的缺口越来越大,究其原因,主要是分税制财政体制使新疆上划中央税收加速增长、地方经济结构调整缓慢和资源优势尚未实现转化。因此,在未来财政收支运行中,应充分预计财政体制变革、新农村建设和新型工业化建设的需求,以及各种减收因素对财政收支的影响,促进产业结构调整是地方财政应当考虑的重要问题。
Over the past 30 years, especially after the taxation division system was implemented, Xinjiang has suffered greater and greater in its local financial revenue and expenditure. The causes lie in that the division system makes Xinjiang hand in more to the Central Governement while the local economic structure is slow in its adjustment and resource advantages have not been fully utilized yet. So, in the future financial revenue and expenditure operations, efforts must be made to fully understand the reform of financial system and the needs of constructing the new-type countryside and industrialization, in addition to the influence of various taxreducing factors on financial revenue and expenditure.
出处
《新疆大学学报(哲学社会科学版)》
CSSCI
2009年第5期7-10,共4页
Journal of Xinjiang University(Philosophy and Social Sciences)
关键词
新疆
财政收支
运行轨迹
财政管理体制
Xinjiang
Financial revenue and expenditure
Operational track
Financial management system