摘要
最近几年, 提高财政收入占GDP比重、实行费改税、规范社会分配秩序和加强财经纪律等问题不仅成为我国财政理论界和实际部门共同探讨的热点问题, 也被写进了党的十五大报告, 作为“振兴国家财政”的主要内容。但是从目前情况看, 上述工作取得的效果并不明显。这就需要对这几个问题作重新的审视, 仔细的分析, 另辟蹊径。笔者认为,推行政府收入回归财政是解决上述问题十分有效的办法。为此, 本文在对此进行一定的理论阐述和现实分析之后, 提出推行政府收入回归财政的若干对策。
In recent years, questions as to the raising the proportion of financial revenue to GDP, the implementing fee into tax, the standardizing the distribution order of society and the strengthening the financial and economic disciplines not noly became hot spots in the circles of financial theory and practice in China, but also be written into the report of CPC's 15th national congress as the main subject for “promoting the national finance'. But the above task did not get obvous effects at present and thus it would require further reexamination and careful analysis. The author beliveved that the carrying out the government revenue regression finance would be an effective way to resolve the above problems. Therefore, this essay would put forward a certain countermeasures after having elaborated the theory and analyzed the real practice.
出处
《中央财经大学学报》
CSSCI
2000年第1期22-26,共5页
Journal of Central University of Finance & Economics
关键词
政府收入
财政
回归
中国
Government revenue Finance Regression