分税制财政管理体制

税权是分税制财政管理体制法的核心内容。

The tax right is the key of financial system of law of the system of tax allocation .

建立规范化的财政转移支付制度，对于完善分税制财政管理体制具有重要的意义。

Abstract It is of great significance to the perfection of the separate taxation system that the formalized system of financial transferable payment be founded .

政府间转移支付规模过大或过小都会影响分税制财政管理体制目标的实现。

Either too large or too small scale of inter-governmental transfer payment will influence the achievement of aim of tax distribution in financial management system .

1994年我国建立了分税制财政管理体制，这标志着我国地方税体系的初步确立。

The financial management system of taxation separation was established in 1994 , which indicated the starting of the local taxation system in our country .

财政转移支付制度，是当今世界上实行分税制财政管理体制的国家普遍采取的一项财政平衡制度。

Nowadays the financial transfer payment system is a financial balanced system which is generally adopted by the countries in the world that practice the tax-sharing system .

1994年，我国对财政管理体制进行重大改革，建立了分税制财政管理体制，这是财政管理体制改革中的一个里程碑。

We had a very important reform of financial system in 1994 , building a tax-share financial management system , which is a milestone of the financial management system .

我国为了完善自身的税收体制，从1994年开始实施分税制财政管理体制，15年来，全国财政收入实现稳步增长。

To perfect its own tax system , our country has started to implement tax-sharing fiscal management system since 1994 and national fiscal revenue has realized steady growth over these 15 years .

分税制财政管理体制，虽然初步理顺了中央与地方的财力分配关系，然而省以下政府间财力分配框架并不完善。

The fiscal management system of tax distribution system preliminarily straightens out allocations relationship of fiscal resources between central and local governments , but the allocation framework among governments under provincial level is not yet complete .

作为一种制度安排，分税制财政管理体制的实质，就是将税收方面的立法权、执法权、司法权等税收权力在中央及地方政府之间进行分配，以求实现事权同财权的统一。

As an institutional arrangement , its essence is distributing legislative power , judicial power and justiciary power of tax between the center and the local governments so that the duties can match the financial abilities .

在中国分税制财政管理体制框架下，烟草税收及相关财政政策在设计和执行过程中的扭曲和偏差，是导致烟草行业强者趋弱的制度性梗阻。

Under the framework of China 's revenue-sharing system , the deviation and distortion of the cigarette tax and fiscal policy are the main institutional obstructions which constraint the powerful enterprises and brands to continually expand .

当代实行市场经济的大多数国家中，由于实行分税制财政管理体制，地方政府普遍享有一定的发债权，负有债务。

In the contemporary era , due to the implementation of tax-sharing financial management system in most countries executing market economy , local government universally enjoys the rights to issue debt and bears the debt as a consequence .

要讨论如何在公共财政框架下构建财政审计大格局，就不得不注意到分税制财政管理体制改革进一步深化和完善对财政审计发展的作用和影响。

To discuss how to build the framework of public finance pattern of financial audit , the tax system would have noted that financial management system to further deepen and improve the development of the financial audit of the role and impact .

县、乡财政是最基层的政府财政管理机构。受目前我国现行的分税制财政管理体制及企业经济效益不佳等因素的影响，县乡财政已经到了举步维难的境地。

County and township finance , the most grassroots managerial organ of our government , has developed into a plight & even hardly moving forward a step under the influence of the present fiscal managerial system of tax distribution and the unfavorable economic efficiency of enterprises .

在成熟的市场经济国家，都实行分税制财政管理体制，科学规范的划分中央和地方之间的税收管理权限，在实践中产生了良好的效果。

In the countries with ripe market economy , the tax sharing system is generally implemented as part of the finance management system , drawing a clear line between the central management authority of taxation and the local management authority of taxation and has produced good results in reality .

鉴于我国目前短期内尚难以制定与实施规范的转移支付制度的情况，作者建议通过调整分税制管理模式适当缩小政府间转移支付的规模，以便提高我国分税制财政管理体制的运行效率。

Owing to the existing difficulties for constituting and implementing canonical transfer payment institution in short term , author suggests to properly shrink the scale of inter-governmental transfer payment by adjusting tax distribution management mode in order to enhance the operation efficiency of tax distribution financial management system in China .