中国税收高增长与地方财政困难悖论初探  

Discussion on Rapid Growth of Tax Revenue and Paradoxes of the Local Finance Difficulties in China

作　　者：崔智敏[1] 

机构地区：[1]西安财经学院管理学院,陕西西安710061

出　　处：《西安财经学院学报》2010年第4期78-81,共4页Journal of Xi’an University of Finance & Economics

基　　金：全国统计科学研究(计划)项目(2009LY010)

摘　　要：分税制改革后,中国税收出现高增长,但是地方财政困难重重,严重制约着地方经济的发展。文章首先分析了税收高增长与地方财政困难的原因:一是地方政府没有地方税收立法权、税收减免权;二是政府事权和财权划分不清;三是税收优惠政策存在地区差别等。通过分析,文章提出了分税制下地方财政解困的对策主要有;统一事权与财权,合理划分财政收支范围;精简机构,节约开支;调整经济结构,促进地方经济持续发展;化解基层债务风险。After the reform of tax system in China,the tax revenue grew rapidly.However, the local economic development was severely restricted by the local financial difficulties.The thesis analyzed the reasons for the rapid growth of tax revenue and the local financial difficulties.There is no local tax legislative power and tax relief power,the unclear division of government power and financial power and the regional differences in tax incentives.the paper proposed The countermeasures to the local financial predicament in the revenue-sharing system.

关 键 词：税收增长 地方财政 财政管理体制 

分 类 号：F812[经济管理—财政学]