| 关于深化财税体制改革的几点思考简 |
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| 引用本文： | 高强.关于深化财税体制改革的几点思考简[J].上海财经大学学报,2014(1):4-10,22. |
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| 作者姓名： | 高强 |
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| 作者单位： | 上海财经大学中国公共财政研究院,上海200433 |
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| 摘 要： | 财税体制是社会公共资源优化配置的制度保障，对于促进社会经济发展具有重要意义。文章总结了1994年以来财税改革的历史成就，分析了当前财税体制存在的突出问题，从科学界定政府支出责任、优化税收结构和加强财税法制建设等方面提出了政策建议。
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| 关 键 词： | 财税体制改革 政府性收入 政府支出 法制建设 |
Thoughts on Deepening the Reform of Fiscal and Taxation Systems |
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| GAO Qiang.Thoughts on Deepening the Reform of Fiscal and Taxation Systems[J].Journal of Shanghai University of Finance and Economics,2014(1):4-10,22. |
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| Authors: | GAO Qiang |
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| Institution: | GAO Qiang (China Public Finance Institute, Shanghai University of Finance and Economics, Shanghai 200433, China) |
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| Abstract: | Fiscal and taxation systems are institutional guarantee for optimal allocation of so- cial public resources, and are of important significance to socio-economic development. This paper summarizes historical achievements of fiscal and taxation reform since 1994, and analyzes the outstanding problems existing in current fiscal and taxation systems. Finally, it gives some policy suggestions in aspects such as scientific definition of the responsibility of government expendi ture, the optimization of tax revenue structure and the reinforcement of the legal construction concerning finance and tax. |
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| Keywords: | reform of fiscal and taxation systems government revenue government expend- iture legal construction |
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