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Research and taxation system on sound financial and powers to match

Author: HeZhenYi From: www.yourpaper.net Posted: 2010-06-20 12:11:13 Read:
papers Keywords: financial powers financial management system of tax management system
Abstract: 10 Sixth Plenary Session of the Party's "CPC Central Committee resolution on a number of major issues in building a socialist harmonious society", the sound financial and power to match the requirements of the fiscal and taxation system. Based on the shortcomings of the existing tax sharing system, what kind of reform strategy to effectively accomplish this important task, which is seriously study the subject from the combination of theory and practice.
a financial and powers does not match the principal contradiction of the current financial system
Over the years, people in the study and improve the fiscal and taxation system in China, are use to improve the formulation of the revenue-sharing system, the party's 10 Sixth Plenary resolution, however, offer a sound financial resources and powers to match the new concept of the fiscal and taxation system, which why, after learning and research, I think this new concept proposed is not a denial of the tax sharing system, not to establish a revenue-sharing system, the new system mode, but our current revenue-sharing system exists many contradiction deepens the understanding of the philosophy of innovation and improve the fiscal and taxation system in China, to seize the main contradiction of our current tax sharing system, as we have pointed out the key and to achieve the basic objectives of improving the current revenue-sharing system. Complex things in the development process, there are many contradictions exist, there must be a principal contradiction, because of its existence and development, regulations and affect the existence and development of the other contradictions of dialectical materialism. Therefore, to solve anything, if there are a variety of contradictions, we must strive to find out the principal contradiction, to seize the main contradiction the other contradiction can be solved. 1994 tax sharing reform, its overall it is a great success, not only to overcome the old fiscal the big contracting system package state financial died, the principal contradiction building a socialist market economic system, but also to adapt needs. Fiscal the big contracting system, implemented in 1994 years ago, our country may help to consolidate the achievements to expand the autonomy of local governments and enterprises, this system, both the dead state finances, brought the drawbacks of our financial macro-scale abnormal continues to decline decline from 31.2% in 1978 to 12.6 percent in 1993, central financial package dead, leading to a significant decline in the proportion of the central budget total fiscal revenue has dropped to 22%, to 1993. Result of expenditures of state financial intensify into a serious difficult situation, people have to put forward to rebuild financial problems. To this end in 1994, the implementation of the tax sharing reform goal is to improve the "two proportions", because this reform to seize the main contradiction of the financial big contracting system, and use it as the main focus of the effectiveness of the reform is very significantly since the 1994 reform, "the two proportions rapid improvement, not only the central fiscal revenue in total fiscal revenue has been greatly improved up to 55.7%, from 22% before the reform, but also set up financial revenue macro-scale fast, a good mechanism for sustained growth, rising from 12.6% in 1993 to 20% in 2006.
Although we have achieved tremendous results in the tax system reform in 1994, but limited due to the reform objective conditions at the time, the tax system reform had to take some alternative strategy, resulting in some of the basic aspects of reform the tax system is not fully in place. This was reflected in: First, has just established a market economy system reform goals, the transformation of government functions has not yet started, the financial functions of conversion is still in the theoretical exploration, therefore, when the tax system reform does not have a clear division of powers of government at all levels conditions and thus do not have the scientific standards approved by governments at all levels exercise powers necessary financial resources of the environment, had to use the admitted facts have workarounds, that each of the central and local governments in 1993 to exercise the powers of performance to determine the division of power between central and local boundary, the way to determine the income of the local government may be made to the 1993 balance of payments performance and expenditures need to exercise powers. Such an approach known as the base method, a good way from a static point of view, that is, from the reform of the point of view, after all, a clear central and local powers boundaries and their respective expenditure responsibilities. However, from a dynamic point of view, it can neither be completely distinguish the division of powers between the central and local, can not reach the goal of the match between the Power and Resources. Because, from a dynamic point of view, government powers to exercise, there are two types of stable and variable stability refers to the scale and intensity of the exercise by the government each year is essentially the same powers variable in each year in which does not necessarily have to take place, although have occurred, but the need to exercise intensity and range will vary depending on the powers. The powers exercised financial and powers on the existence of this difference, using the credit method approved by all levels of government occurs dislocation. Combined with years of implementation of the reform and the devolution of power, every place has been varying degrees of vested interests, were unable to touch these vested interests, for the smooth implementation of the reform, but also to take the protection of vested interests, that is to change the incremental fixed stock work strategy. These modifications on the institutional structure of the strategy of the 1994 tax reform, achieve a smooth adjustment of the central and local fiscal relations, to improve the central financial accounting for the proportion of all financial purposes, but also contributed to the revenue-sharing system constructed on inherent, leaving financial and powers do not match the serious drawbacks, rich regions disposable financial resources much more than the exercise of the powers of the basic needs of the underdeveloped regions disposable financial resources is much lower than the exercise of the powers of the basic needs, so that not only fails to solve the historical reasons causing a huge gap between the regional distribution of financial resources, but triggered the financial gap between the region showing a further expansion of conflicts, resulting in the less developed areas of fiscal revenue and expenditure contradictory further sharpened into a serious difficult situation lead to a large area of ??the local financial seriously restricted promote the equalization of public services in the region. The central finance underdeveloped areas in order to help solve the balance of payments contradictions, have to continue to increase in the financial system, special (financial) transfer payments. Result is not only caused by the conflict on the structure of transfer payments, general transfer payments too little, special transfer payments unreasonable situation, but also caused the central financial burden has been increasing, and reached the total local fiscal expenditure total to 2004, the central fiscal transfer payment 50% of the amount caught in the central financial income continued to see substantial growth in the excellent situation still want to make the plight of the deficit.
In short, many of the contradictions and difficulties of the existing financial system run with the tax system in 1994 on the institutional structure did not establish the financial resources and powers to match the relationship is directly related to, so the key to resolve these contradictions is to improve the basis of the revenue-sharing system on to clarify the powers of the central and local governments, the establishment of property rights and powers to match the fiscal and taxation system must be subordinated to the focus and purpose, the strategy of choice of institutional structure, and services to address the need for financial resources and powers to match, square can be successful.
, construct financial resources and powers to match the strategy of choice of the fiscal and taxation system
The new round of fiscal and taxation systems, to select what kind of institutional structure strategy, in order to achieve the goal of financial resources and powers to match, based on the experience of the 1994 fiscal institution-building, based on the full implementation of the scientific concept of development and building a harmonious socialist society strategy needs of the task, it seems it is necessary to do the following items strategy of innovation.
(A) clear demarcation of the central and local government powers in the institutional building of the first to benefit, efficiency, convenience principle is based on the division of powers, from the recognition of the fact that of the traditional division of powers, turning up. China is a unitary state, must ensure the unity of the national decree on administrative management system, the central government bears the direct leadership of the local government's duties. Therefore, the principle of administrative institutional arrangements, and always follow the unified leadership of the hierarchical management approach.
Decree unified and unimpeded unified leadership, management at different levels in order to mobilize the enthusiasm of the local government to ensure that the high efficiency of the public service of the Government and the people to enjoy the convenience of government services, in order to benefit, efficiency, convenience three principles natural unitary state, the basic guidelines of the government division of powers. Benefit from the principle of the so-called, is the the residents range covered by the government division of powers according to various government services owned by a service to determine which level of government commitment approach, the supply of different types of public goods and public services, and some benefit from a range of coverage the country, benefit the whole population should be placed under the responsibility of the Central, some only cover a certain area, and should be placed under the local government is responsible for. Division of powers is usually the case, according to a range of benefits, but also the service efficient and the most convenient, that benefit is usually uniform in three principles of efficiency and convenience. Of course, under certain circumstances will not uniform contradiction occurs. From practical experience, this particular situation can be attributed to the main two categories: First, the government service matters benefit covering certain Administrative Region; range of benefits across the country or several administrative, but efficiency and convenience to see, of running to the of grassroots government or an administrative region government will be more efficient and more convenient. In to encounter both cases divided at all levels of government powers, the better how to deal with, based on the needs of the unitary state in the administration to implement the unified leadership of the hierarchical management approach, it seems still have to first of all according to the benefit principle of division of powers , occurred in front of a special case, will have to be taken so that each administrative region within the range of benefits on the basis of shared responsibility and pick out an area specific commitment to host the responsibility of supplementary measures to improve efficiency. If the second case, will have to delineate the main responsibility for the basis of the principle of the beneficiary, and then by the main responsibility in accordance with the principles of efficiency and convenience delegated to the appropriate administrative level to specific contractors. Powers of government at all levels, defined in this way, either explicitly in the institutional structure at all levels of government powers, and can be done at all levels of government in the exercise of powers, the powers and responsibilities of Lee unified, to ensure that the system effectively running smoothly.
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