摘要
分税制是一般公共预算的微观制度安排,是分税制财政管理体制的简称。从顶层设计的观点看,分税制采取收支两条线,宏观到微观的安排过程。分税制制度安排的完成过程,也就是税制、分税和转移支付制度的形成过程。
The tax-sharing system is a micro-institutional arrangement of the general public budget,and a fiscal system for sharing the tax revenue.From the perspective of top-level design,the tax-sharing system separates revenues and expenditures,with macro and micro institutional arrangements.The process of completing its arrangements is also the process of building the tax system,the tax-sharing system,and the financial transfer payment system.
作者
吴俊培
WU Junpei(Wuhan University,430072)
出处
《财贸经济》
CSSCI
北大核心
2024年第10期18-31,共14页
Finance & Trade Economics
关键词
分税制
顶层设计
宏观税负
央地税制
转移支付
Tax-Sharing System
Top-level Design
Macro Tax Burden
Central-Local Tax System
Transfer Payment
