摘要
1994年的分税制改革新老体制并行 ,基数法和税收返还承认和保护了地方既得利益 ,铸就了刚性财政体制的根基。在近十年的运行中 ,不合理的财政体制在全国范围内得到了固化 ,使应当具有柔性的财政体制刚性化。长期以来 ,层出不穷税收优惠政策使本应具有法律刚性的税收变得十分柔软。财税刚柔错位给我国社会经济带来极大危害 ,已到非改革不可的地步了。从表层看 ,矫治财税刚柔错位涉及完善分税制和转移支付制度、坚持依法治税等财税重大问题 ;从根本上讲 ,矫治财税刚柔错位必须按照市场经济的要求对我国政府及政权结构进行重大改革。
The reform of system of tax distribution in 1994 put both old and new systems in effect; the base law and tax return admit and protect the regional vested interest, which forms the basis of rigid finance system. During an operation of nearly ten years, the unreasonable finance system has been strengthened nation wide, making rigid the finance system that should be flexible. The superabundant preferential tax policies have made flexible the tax system, which should be rigid. The malposition of rigidity and flexibility between finance and tax does serious harm to Chinese social economy and it is high time to carry out the reform. Superficially speaking, the correction of the malposition involves the improvement of systems of tax distribution and transfer payment and the persistence in taxation according to law. Fundamentally speaking, significant reforms in the state government and regime structure must be carried out in accordance with the demand of market economy in order to correct of the malposition.
出处
《西南交通大学学报（社会科学版）》
2003年第5期25-29,共5页
Journal of Southwest Jiaotong University(Social Sciences)
