经济转型中我国财政课征水平之分析

<title>An Analysis on the Level of China'sFiscal Collection in Economic Transition

本文比较了我国不同经济体制、财政体制及经济发展水平下的理论财政课征率与实际财政课征率。指出通过新旧体制的交替,我国实际财政课征率已经低于根据经济发展水平确定的理论课征水平,但是课征结构的不公平性掩盖了上述现象,甚至还造成相反的假象,所以通过转变政府职能、转换企业经营机制,统一财政政策、财政制度、提高税收征管水平等措施来落实公平课征原则,是解决问题的关键所在。

<Abstrcat> The article analyses the differences between the rate of theoretical and practical fiscal collection in different economic system,financial system and level of economic development in our country.The article points out that,by the replacement of the old economic system with the new one,China's practical fiscal collection rate is far below the theoretical collection rate determined by the level of economic development.But the unfari characteristics in the structure of fiscal collection not only masked those phenomenon mentioned above,but also produced the false appearance of being opposite. Therefore,the key to solve all those problems is to transfer the function of the government,transfer the operation mechanism of enterprises,unite the financial system and policies,improve the level of tax collection,to fulfil the principal of faircollection.