我国分税制存在的问题及对策

Countermeasures Against the Problems in the Divisional Taxation of China

1994年的新税制改革虽然已取得巨大的进步 ,但仍未完全适应市场经济的要求。在税种划分 ,尤其是财政事权和税权的划分上还有很多的问题要解决。本文在分析现存的主要问题的基础上提出进一步改革我国税制的思路。

Though having made a great progress in the 1994,our country has not entirely adapted the taxation reform to the demand of market economy.There are many problems needed to be solved,such as how to divide the sort of revenue,especially how to distinguish the fiscal right and tax revenue right.Based on the analysis of the existing problems,the paper puts forward a view on how to reform the tax system of China.