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关于完善现行分税制财政体制的思考和建议
引用本文:吉江平.关于完善现行分税制财政体制的思考和建议[J].泰州职业技术学院学报,2004,4(5):55-57,94.
作者姓名:吉江平
作者单位:泰州市财政局,江苏,泰州,225300
摘    要:分税制财政体制运行以来,取得了积极成效,但仍然存在一些问题。针对这些问题,可从合理划分税收收入、规范财政转移支付办法、创新财政管理体制、解决县乡财政困难、健全税收征管体系等方面加以改革和完善。

关 键 词:分税制  财政体制  政策建议
文章编号:1671-0142(2004)05-0055-04

On Improving the Current Provincial Tax Distribution Financial System
JI Jiang-ping.On Improving the Current Provincial Tax Distribution Financial System[J].Journal of Taizhou Polytechnical Institute,2004,4(5):55-57,94.
Authors:JI Jiang-ping
Abstract:Since it is implemented, the Tax Distribution Financial System has made some positive achievements, but there are still some problems. To solve those problems, this article puts forward suggestions, mainly including the proper distribution of the tax income, the standardization of the implementation of the financial transfer payment, the innovation of financial management system, the solution of the financial difficulty in counties and Towns, the improvement of the tax collection system, etc.
Keywords:Tax Distribution System  Financial System  Policy implementation
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