摘要
我国从1994年开始实行的分税制改革增强了中央政府的宏观调控能力,但却使地方政府承担了更多的支出责任。虽然分税制改革增强了民族地区地方政府的财力,增加了民生支出,使得民族地区基本公共服务均等化功能不断增强,居民收入水平不断提高,但同时民族地区仍然存在财力不足、中央与地方政府财权与事权划分不合理、转移支付制度不完善等问题。因此,本文认为应转变政府和财政职能,优化财政支出结构;合理划分各级政府事权范围,进一步明确各级财政支出职责;建立转移支付的激励约束机制;加强县级政府提供基本公共服务的财力保障。
1994, China began to implement the tax sharing fiscal system reform. The tax sharing fiscal system strengthened the central government macro -control ability. However, local governments bore more expenditure responsibility. Although the tax sharing fiscal system enhanced the fiscal revenue of local government and increased the livelihood expenditure in the ethnic areas; the equalization of basic public services has been increasing; the income and consumption levels continued to improve. But there are still lack of the fiscal revenue of local government in the ethnic areas; the central and local government property rights and the division of powers are unreasonable; transfer payment system is incomplete. So this article puts forward the following recommenda- tions： transforming government fiscal functions and optimizing fiscal expenditure structure; dividing rationally powers scope of government at s]l levels and further clarifying fiscal expenditure responsibilities at all levels; establishing incentive and restraint mechanisms of transfer payments ; strengthen county - level governments to provide financial security of basic public services.
出处
《新疆财经》
2014年第4期11-18,共8页
Finance & Economics of Xinjiang
基金
教育部人文社会科学基金项目"对口支援与新疆民族聚集地区跨越式发展目标协同研究"(13YJA790158)
关键词
分税制改革
民族地区
社会经济影响
Tax Sharing System Reform
Ethnic Areas
Social and Economic Influence
