论1994分税制改革的得失.docx

论1994年分税制改革的得失 PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT I 论1994年分税制改革的得失 PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT I 论1994年分税制改革的得失 摘要 根据建立社会主义市场经济体制改革目标的要求，1994年在全国范围内全面实行了分税制财政体制改革。分税制在我国己经实行了将近20年，它是为适应社会主义市场经济体制的需要而从国外引入的一种财政管理体制，在提高中央财政收入，增强宏观调控能力，推进公共财政体制建设，构建转移支付制度等方面发挥了巨大的作用。但毕竟我国的分税制是在旧体制上的基础上所推进的温和的、渐进式的改革，受各种因素的影响，还有很多需要改进的地方。特别是这几年分税制已经出现了很多不适应，甚至是阻碍经济发展的情况，社会各界对分税制改革的呼声越来越大。因此，本文将在认识分税制改革的基础上，再对分税制出现的问题进行剖析和解决。 关键词：分税制，改革，法律 PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT II PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT I Commenting on the tax-distribution system in 1994 Abstract According to the request of building of the socialist market economic system reform goal, across the country to implement the tax-distribution financial system reform in1994. System has been implemented for nearly 20 years in our country, it is in order to adapt to the needs of socialist market economic system and a financial management system, introduced from abroad in improving the central fiscal revenue, strengthen macro-control ability, promoting the construction of public finance system, constructing the system of transfer payments has played a huge role. But, after all, our country is on the old system of tax allocation on the basis of advance by the mild, incremental reform, is influenced by various factors, there are a lot of room for improvement. Especially in recent years governments there are already many dont adapt to, and even hinder the economic development, the social from all walks of life to the tax reform calls for greater and greater. Therefore, this article will be in the know, on the basis of the tax reform, and then to analysis and solve the problems of tax-distribution. Key words：Tax-distribution System,Reform,Law PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT III PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT I 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc20552 摘要 PAGEREF _Toc20552 I HYPERLINK \l _Toc9268 Abstract PAGEREF _Toc9268 II HYPERLINK \l _To