摘要
建设服务型政府对我国现行财税制度提出了新的要求。与建设服务型政府要求相比,财税制度中还存在一些不相适应的环节和方面,比如财政收入规模小,支出结构不尽合理等。建议按照建设服务型政府的新要求深化财税体制改革,主要包括:提高财政收入占GDP比重,调整支出结构,改革和完善税收制度,促进基本公共服务的均等化等。
Building a service-oriented governmentput new demands for China’s current taxation system. Compared with requirements of building a service-oriented government, there are still some incompatible elements and aspects in the financial and taxation system, For example, small scale financial revenue and unreasonable expenditure structure, Etc. I suggest that we should deepen the fiscal and taxation reform in accordance with the new requirements of Serviceoriented government,include: increase the proportion of fiscal revenue in GDP, adjust expenditure structures, reform and improve the tax system ; promote the equalization of basic public services and so on.
出处
《特区经济》
北大核心
2010年第1期107-109,共3页
Special Zone Economy
关键词
服务型政府
公共财政
财税制度
财税制度改革
service-oriented government
public finance
financial and taxation systems
financial and taxation system reform