河北省分税制财政体制改革研究

河北省分税制改革运行 6年来 ,取得了一定的成效 ,但由于政府职责划分不清 ,收入、支出和转移支付方面还存在不少问题。因此 ,应在明确政府职责划分原则基础上 ,合理界定收入、支出范围 ,完善转移支付制度 ,并建立相关的配套措施 ,以规范河北省的分税制管理体制。

A Study of Fiscal System Reform of Division-Tax System in HeBei Province

The reform of division tax system in HeBei province has made a certain achievement over the past six years.there are still a lot of problems in revenue、 expenditure and transfer payment because of the unclear division of governments′ responsidilities. So,on the base of clearing the local governments′ responsibilities, the scopes of revenue and expenditure should be rationally divided, and transfer payment system should be perfected and the related necessary measures should be taken in order to standardize the administrative system of division tax system in HeBei province.