深化河南财税体制改革的思考与对策
文章摘要:自1994年分税制改革以来,特别是“十二五”以来,河南财税体制改革取得明显成效。但同时,现行的财税体制的问题也日益显现,如预算透明度不高、地方税体系建设滞后、事权与支出责任划分不清晰等。按照党的十八大和十八届三中全会要求,进一步深化河南财税体制改革,需要以完善预算管理制度、健全税收制度、调节事权与支出责任制度、凝聚深化改革正能量为突破口,加快建立现代财税体制。
Abstract:Since the tax system reform in 1994,especially since the“Twelfth Five Year Plan”,Henan finance and tax system reform has achieved remarkable Performance. But at the same time,the existing problems of the current fiscal and taxation systems are increasingly apparent,such as low transparency in budget,the weak local tax system construction is lagging behind,the failure in diriving the responsibility and expenditure,and so on. I... 展开