我国分税制存在的问题及完善

1994年开始实施的分税制是我国财政管理体制改革的一项重要内容，它为我国市场经济的公平竞争奠定了基础，促进了全国统一市场的形成，有利于国家的长治久安，为国家进一步的发展打下坚实基础。总的来说是比较成功的，但随着这二十多年我国经济的飞速发展，政治经济格局在改变，这使得本来就不甚完善的分税制凸现出更多问题，为了我国经济长久稳定良好的发展，亟需采取一系列措施加以完善。本文主要通过发现思考我国分税制存在的诸如税权的划分问题，政府间随意性问题，与事权的关系上存在的问题，财权与事权的关系上体现的问题等来提出完善措施。完善措施包括合理划分税权，促进地方政府间的税收协调，完善财政转移支付制度，合理划分财权与事权。以期分税制能更适应社会主义市场经济发展要求，促进国家财政收入合理增长，充分发挥税收杠杆调节经济、配置资源的独特作用。
   
    关键词：分税制；财权与事权；中央与地方；改革完善

The Problem and Perfection of The Tax System in Our Country
ABSTRACT: The tax-sharing system, which began in 1994, is an important part of China's financial management system reform. It has laid the foundation for the fair competition of China's market economy, promoted the formation of the unified market in the whole country, which is conducive to the long-term stability of the country and laying the foundation for further development. Solid foundation. In general, is more successful, but with the rapid development of China's economy over the past two decades, the political and economic pattern is changing, which makes the already not perfect tax system highlights more problems, in order to China's long-term stability of the economy The development of urgent need to take a series of measures to be improved. This article mainly puts forward the perfect measures by discovering the problems such as the division of tax right, the question of inter-governmental arbitrariness, the problems existing in the relationship with affairs and the relationship between financial rights and affairs. Improve the measures include a reasonable division of tax rights, to promote tax coordination between local governments, improve the financial transfer payment system, a reasonable division of financial rights and rights. So that the tax system can better meet the requirements of the development of the socialist market economy, promote the rational growth of national fiscal revenue, give full play to the tax leverage to regulate the economy, the unique role of the allocation of resources.
KEY WORDS: system of tax distribution；financial authority and powers；central and local；renovate and improve.

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