中國(guó)分稅制財(cái)政體制問(wèn)題研究.pdf

1、河北大學(xué)碩士學(xué)位論文中國(guó)分稅制財(cái)政體制問(wèn)題研究姓名：張紅程申請(qǐng)學(xué)位級(jí)別：碩士專(zhuān)業(yè)：政治經(jīng)濟(jì)學(xué)指導(dǎo)教師：房保安20050601AbstmetAbstractFinancialadministrativesystemisdisposethebenefitallocationrelationshipofthecentralandlocalItisacustominthemalketeconomiccountrythattreatmentthe

2、eenmdandlocalgovernmentsfinancerelationshipwithtaxsharingsystemSince1994，thecentralandlocalbenefitallocationhavebeenbuiltabodysituationontaxsharingsystem，butbecauseofoldsystemstendenciesandfunctions，reformingthetaxations

3、ystemconserveandmaintainsomebenefitshadbeenintheoldsystem，SOthereformingisunsatisfactoryWitheconomicandsocialdevelopmentinChina，therealesomenewproblemsmustbesolveintheoperatingoftaxsharingsystemThattosay，thethesisdiscree

4、tlyresearchthreeproblems：Firstly，theadjustmentproblemofthecentralandlocalgovernment。Srelationship；TheembodyingofrelationshipbetweencenlralandlocalinthefinRncesystemisdividingtherevenuesandexpendituresingovernments，thatis

5、dividingthegovernments‘expendituresdutyThisistheelementaryprobleminthetaxsharingsystemSecondly，improvingthelocaltaxationsystemproblem；Governments’revenuesdividingunreasonableembodythatcountyfinanceoperateindifficultiesIm

6、provingthelocaltaxationsystemandsupportingcountyleveleconomicsustainabledevelopmentisthebasicapproachThirdly，improvingthefiscaltransferpaymentsystemproblem：Weshoulddeterminetheaimandpatternofthefiscaltransferpayment，lowe

7、rtheratioofthetaxesrevenuegiveback，adjustandoptimizethestructureofthefiscaltransferpayment，improvethelocalfiscaltransferpaymentKeyWords：Taxsharingsystem；Cen打al—localgovernmentrelationship；Localtaxationsystem；Fiscaltransf