分税制财政体制:实践、问题与对策  

The Tax Distribution Fiscal System:Practice,Problems,and Solutions

作　　者：张金艳[1] 蔡丽娟[1] 

机构地区：[1]广东外语外贸大学,广州510420

出　　处：《广东外语外贸大学学报》2007年第3期89-90,106,共3页Journal of Guangdong University of Foreign Studies

基　　金：广东省哲学社会科学"十五"规划项目:马克思主义政治经济学内容与体系的中国化研究(批准号:05D-03)的阶段性成果

摘　　要：分税制财政体制与市场经济体制的内在要求相一致。在建立有中国特色的市场经济体制进程中,实行分税制财政体制所出现的相关问题有悖于分税制财政体制的本质,是没有完全彻底地构建分税制财政体制的结果。要解决这些问题,就必须采取相应对策,深化改革,建立科学和健全的分税制财政体制。The tax distribution fiscal system conforms to the intrinsic requirement of the market economy system. The relevant issues of implementing the tax distribution fiscal system appear to counteract the system＇s essence in building up the market economy system with Chinese characteristics. And this results from the incomplete construction of the tax distribution fiscal system, To settle these issues, we should adopt the corresponding countermeasures, implement further reforms, and establish the scientific and sound tax distribution fiscal system.

关 键 词：分税制 财政体制 经济体制 对策 

分 类 号：F810.2[经济管理—财政学]