财政分配关系

中央与地方财政分配关系研究

Study on Financial Distribution Relation between the Higher and Lower Governments

建立规范的政府间财政分配关系制度；

Build up a public finance of government allotment relation system of norm ;

对中央和地方财政分配关系的重新思考

^ Reconsideration on the Central and Local Financial Distribution

清代中央与地方财政分配关系的研究与借鉴

Study and Reference of Financial Distribution Relation between Central Government and Local Government in Qing Dynasty

分税制是市场经济下处理政府间财政分配关系的一种较为理想的体制模式。

Tax-sharing system is a quite ideal pattern to deal with fiscal distributive relationship of governments in the market economy .

对上下级财政分配关系作适当调整，也能保证省以下政府的财政利益。

And appropriate adjustment in fiscal distribution between the higher and lower governments can also guarantee the lower governments ' fiscal interests .

实践证明，在市场经济条件下用分税制来科学规范、公平合理地确定各级政府的财政分配关系，是行之有效的。

It is effective to standardize and ensure fiscal distributive relationship of governments at different levels by tax-sharing system in the market economy .

而国家与国有企业财政分配关系的嬗变则是国有企业改革的关键范畴。

However , the change of the financial distribution relationship between the country and the state-owned enterprises is the key category of the reform of state-owned enterprises .

1994年分税制改革，初步确立了较为完善的中央税体系。同时，我国在体制上相对固定了中央与地方之间的财政分配关系，这标志着我国地方税体系的初步确立。

Since the reform of tax division system in 1994 , our country has systematically fixed relatively the financial allocation relationship between the central and local government by primarily setting up the system of tax division .

实行分税制是为了规范各级政府的财政分配关系，确定各级政府的财权和财力，从而保证各级政府事权的实现。

Under the revenue system , the relation of finance distribution is standardized and the finance right between the governments is unambiguous , thus ensure the achievement of business right and full working of the function of the governments .

科学的界定中央与地方税收立法权权限，既涉及中央与地方政府之间的财政分配关系，又涉及到地方政府立法、执法和司法部门之间税权的配置等一系列问题。

Scientific definition of the central and local taxation legislation jurisdiction , involve between central and local governments of financial allocation relationship , and involve local government legislation and law enforcement and judicial departments configuration of between series of problems , such as taxation .

由于地方税制是以中央与地方分财权为前提，因此确立什么样的中央与地方的财政分配关系直接决定着地方税制是否存在，以及地方税制的存在形式。

Because the local tax system reflects a separation of financial powers between the central and local government , establishing the fiscal distributive relations between the central and local governments has directly determined what local taxes can exist and what form they can take .

正确处理中央与地方财政分配的关系，不仅关系着经济增长，而且能影响到政治稳定。

Handling the financial distribution relation between the higher and lower governments correctly , not only can affect the increase of economic , but also can affect the stable of politics .

在此基础上，结合中国公共财政在城乡分配关系方面的发展状况，提出了促进城乡协调发展和解决城乡二元经济结构矛盾的对策建议。

Further combining with the status of public finance in this regard , puts forward some policy suggestions in terms of promoting coordinated development between urban and rural areas , and solving the contradiction of dual economic structure .

对财政分配与价格分配关系的研究

Researches into the Relationship in Financial Distribution and Price Distribution

政府预算管理体制是处理一国财政体系中各级政府间财政分配关系的一项基本制度，我国现行的政府预算管理体制存在着若干问题。

System of government budget is a basic system in dealing with the connection of finance distribution among all levels of government in a nation .

科学界定县乡政府的事权与财权，是推进分税制财政体制改革，理顺政府间财政分配关系的一个重要问题。

Limiting scientifically in responsibilities and financial right in country government and township government is a important problem which will push on the tax distribution system revolution and will put the intergovernmental financial assignment relations in good order .

财政转移支付制度作为协调政府间财政分配关系的基本手段，其最终目标是实现各地区间社会公共服务的均等化。

As a basic means to coordinate fiscal relationships between governments , fiscal system of transferring payment aims to finally equalize social public service among different areas .

当前中国的财政分权体制仍处于改革阶段，借鉴清代财政分配关系对完善中国财政分配体制有着重要意义。

Presently , Chinese financial distribution system is still at the reform stage , so learning from financial distribution relation of the Qing Dynasty has vital significance for perfecting the Chinese financial distribution system .

制度外资金是我国财政运行过程中产生的畸形儿，它破坏了正常的财政分配关系，削弱国家财政的调控能力；

The fund beyond the regulation is the abnormal thing produced in the financial movement of our country .

目前国内外学者做出的有关中西方财政比较的研究多是基于具体的某项财政制度或财政分配关系的中西方比较与借鉴的角度展开的。

Nowadays , most of domestic and abroad scholars make the Chinese and western public finance comparative research on specific institutions and financial relations .

1994年分税制财政体制改革，基本理顺了中央政府和省政府之间的财政分配关系，但是省与县、市的分配关系尚未规范。

The reform of the tax distribution system in 1994 , basically smoothed the path to the coordination of the allocation relationship between the central and the local governments , but the allocation relations amongst provinces , counties and cities still remained unclear and unrefined .