摘要
财税体制是社会公共资源优化配置的制度保障,对于促进社会经济发展具有重要意义。文章总结了1994年以来财税改革的历史成就,分析了当前财税体制存在的突出问题,从科学界定政府支出责任、优化税收结构和加强财税法制建设等方面提出了政策建议。
Fiscal and taxation systems are institutional guarantee for optimal allocation of so- cial public resources, and are of important significance to socio-economic development. This paper summarizes historical achievements of fiscal and taxation reform since 1994, and analyzes the outstanding problems existing in current fiscal and taxation systems. Finally, it gives some policy suggestions in aspects such as scientific definition of the responsibility of government expendi ture, the optimization of tax revenue structure and the reinforcement of the legal construction concerning finance and tax.
出处
《上海财经大学学报（哲学社会科学版）》
CSSCI
北大核心
2014年第1期4-10,22,共8页
Journal of Shanghai University of Finance and Economics
关键词
财税体制改革
政府性收入
政府支出
法制建设
reform of fiscal and taxation systems
government revenue
government expend- iture
legal construction
