我国分税制存在的问题与对策

The Problems of China's Dividing Tax System and the Coumterpolicies

本文认为，分税制是世界各国普遍实行的行之有效的财税体制。我国实施分税制４年来，在理顺中央与地方的财政分配关系，建立规范的财政运行机制，保证中央和地方财政收入稳定增长，增强中央财政调控能力等方面，取得了显著成效。但由于这次改革的渐进性，我国分税制在中央...

Abstract Dividing tax system is the general effective financial and tax system of all the coumtries in the world.Since China adopted dividing tax system for 4 years,we have made remarkable progresses in establishing standard finance mechanism,guaranteeing the central and local governments'fiscal revenue stable increase,strengthening the central financial regulating ability,and so on.However,there still exists some problens such as establish the central and local tax systems,dividing the tax rights,coordinating the central and local tax systems,fiscal transferring payment systems,etc.The counterpolicies to perfecting China's dividing tax system are as follows.Firstly,according to clearly divide the central and local governments'affairs and their fiscal paying scopes,optimze the tax items,perfect the central and local tax systems.Secondly,rationally divide the tax rights and give local governments some tax legislative power with some restraining conditions.Thirdly,further coordinate the operating of the central and local taxes. Finally,realize the scientificalization,standardization,and entering legal system track of the fiscal transferring payment system from its goal,mode,method,and calculating way.