【摘要】：財(cái)政自給能力是國(guó)家和地方經(jīng)濟(jì)社會(huì)發(fā)展水平的綜合反映。通過對(duì)吉林省財(cái)政自給能力演進(jìn)變化進(jìn)行比較,發(fā)現(xiàn)吉林省財(cái)政自給能力持續(xù)走低,目前的收支缺口依然較大。成因在于現(xiàn)行國(guó)家財(cái)稅制度影響和地方財(cái)政收支結(jié)構(gòu)不合理。因此,吉林省要提升財(cái)政自給能力,首先要解決內(nèi)在動(dòng)力問題,如支持地方支柱稅源的培育壯大、提高財(cái)政支出效率等;其次要解決外在動(dòng)力問題,如中央適當(dāng)下放稅收立法權(quán)、完善中央轉(zhuǎn)移支付制度等。
[Abstract]:Financial self-sufficient ability is a comprehensive reflection of the level of national and local economic and social development. Through the comparison of the evolution and changes of the financial self-sufficient ability of Jilin Province, it is found that the financial self-sufficient capacity of Jilin Province continues to decline, and the current gap between income and expenditure is still large. The cause lies in the influence of the current national fiscal and tax system and the unreasonable structure of local fiscal revenue and expenditure. Therefore, in order to improve the financial self-sufficiency ability of Jilin Province, we must first solve the internal dynamic problems, such as supporting the cultivation and growth of local pillar tax sources, improving the efficiency of fiscal expenditure and so on. Secondly, we should solve the problem of external motive force, such as the central government properly devolves the tax legislative power, perfects the central transfer payment system and so on.
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本文編號(hào)：2496499