作　　者： ;

机构地区： 广东商学院

出　　处： 《涉外税务》 2010年第6期32-35,共4页

摘　　要： 建立有利于基本公共服务均等化①的财税体制保障制度是和谐社会的内在要求。实现基本公共服务均等化,必须从财政支出体制和收入体制的改革入手:改革和完善财政支出结构,解决政府"越位"和"缺位"问题,加大财政对基本公共服务领域的投入力度;健全中央和地方财力与事权相匹配的体制,严格界定各级政府的支出责任;完善中央与地方税收分配比例,推进地方税改革,改革财产税制,充裕地方财政,形成有利于基本公共服务均等化的转移支付机制。 It is an internal requirement of harmonious society to build a fiscal system in favor of basic public service equalization. In order to achieve the aim of basic public service equalization, it is necessary to reform the fiscal expenditure system and fiscal revenue system, which include perfecting the structure of public expenditure, finding a correct orientation for government service, and increasing financial support for basic public service; improving the system whereby both the central and local governments have financial resources proportionate to their duties and responsibilities, strictly defining the responsibility of governments at all levels in public expenditure; adjusting the ratio of revenue between central government and local governments, reforming local tax system especially property tax system to increase local revenue and form a transfer payment system in favor of basic public service equalization.

关 键 词： 基本公共服务 均等化 财税体制

领　　域： [经济管理]