摘要
"营改增"引致地方主体财源结构变化,使得现行分税制财政体制需要尽快做出优化调整。一级政府一级财政、基层财政层级的端点设置、财政层级的数量,构成了完善分税制财政体制的基本前提。针对当前我国乡镇级和地市级财政的存废,需要从历史和现实的维度加以辩证考察,进而理性地推进分税制财政体制的深化改革。
Replacing business tax with VAT has resulted in change in the financial resources structure of local governments so that a further optimization and adjustment needs to be made in the existing tax sharing system as soon as possible. Each level of the government having a relatively independent level of finance, setting-up of endpoints of basic fiscal levels and number of fiscal levels constitute the basic premises to improve the tax sharing system. As for the existence or abolishment of the finances at the township level and prefecture level, it is necessary to make an investigation in a dialectic manner based on the history and reality, and then push forward the reform of tax sharing system.
出处
《税务研究》
CSSCI
北大核心
2013年第7期16-21,共6页
基金
中央高校基本科研业务费专项资金资助项目"统筹城乡公共产品问题研究"(项目编号:NKZXB1 0031)的阶段性成果
关键词
“营改增”
分税制
财政体制
财政层级
Replacing business tax with VAT
Tax share system
Fiscal system
Government fiscal level
