fiscal and tax reform 中文意思是什麼
fiscal and tax reform
解釋
財稅改革-
The treasury management system is a part of fiscal administration. since reform and opening policy carried out, a series of reform of finance and tax system have put emphasis on regulating the relation of distribution, but has not performed regulation on budget management system
財政國庫管理制度是整個財政管理的有機組成部分，改革開放以來，我國財稅體制進行了一系列改革，重點是調整收入分配關系，基本未對預算執行管理制度進行大的調整。 -
In the process of transition from the planned economy to market economy, the fiscal system also reforms continuously in the quest and experiences huge variety. the implementation of tax - sharing system in the first step is to meet the request of market economy, but the reform is unsatisfactory
從統收統支的財政體制到財政包干制再到分稅制財政體制，財政體制的改革經歷了巨大變化，特別是分稅制的初步推行開啟了符合市場經濟要求的財政體制的完善進程。 -
A moderate separation of the decision - making power is needed so as to meet the demands of the localities. as a necessary component of environmental and institutional construction, the government should take into consideration how to define government function in alleviating poverty under the market economy system and how to reform the fiscal and tax system and the financial transfer payment system. the application range of the poverty - reduction model should also be distinctly defined
此外，作為模式運行的配套環境和制度建設，本文著重提出：要明確市場經濟條件下政府反貧困職能的定位；進一步完善財稅體制和財政間轉移支付制度；要明確界定開發式扶貧模式的適用范圍，按照統籌城鄉經濟社會發展的思路，逐步建立中國農村基本社會保障制度，以提高扶貧整體成效。 -
However, with the proceeding of several reforms, our government is facing many urgent demands of expenditure, such as the construction of social security system, the matched money for the reform of tax and fee in countryside, compulsory education expenditure, necessary money supported by government in the development of west region and so on. in the situation that the fiscal income is in shortage, the government can not finance public universities as before, and higher education is listed behind the order of government expenditure
但是，隨著我國各項改革的推進，政府面臨許多迫切的支出需要，如社會保障體系構建、農村稅費改革的政府配套資金、義務教育支出、西部大開發中政府配套資金的支持等，在財政收入並不寬裕的情況下，政府再像原來那樣對所有公立高校提供主要的資金支持已不可能，高等教育在政府資金支出序列中已越來越靠後。 -
The final chapter of the thesis puts forward countermeasures to resolve problems the informal subnational tax competition has brought, using the foreign successful experience of tax harmonization for reference and consulting to the necessary conditions fiscal scholars have set to a perfect subnational tax competition, which includes the transformation of government function to set up a administrative system ruling by law accord with market economy ; deepening the reform of tax - divided system to regulate intergovernmental fiscal relationship ; improving the management of taxation planning to make it subordinated to economic tax resource ; creating fundamental conditions beneficial to subnational tax competition and so on
第三部分針對我國政府間稅收競爭存在的問題，借鑒有關國家協調稅收競爭的方法，參照財政學者關于稅收競爭的假設條件，提出了規范我國政府間稅收競爭的相應對策。包括：轉變政府職能，建立市場經濟下的法治政府；深化分稅制改革，規范政府間財政關系；改進稅收計劃管理，使稅收計劃服從經濟稅源；創造規范政府間稅收競爭的基礎條件。 -
With the practice of tax - sharing system, local government is more and more difficulty, and region margin gets bigger, which must be solved by further reform of fiscal system
在財政實踐中，分稅制推行以後縣鄉財政困難的加劇，地區差距的進一步擴大，增強了對我國財政體制進一步改革的要求。 -
It is shown that the target export rebate system should be established through five facets : the reform of the value - added tax ( vat ) system, the setting of the rebate rate, the unification of the administrative measure of the export rebate, the optimization of the rebate fiscal burden and the strengthen of the administration of the export rebate, which can ultimately acquire the least rebate cost and the maximum rebate benefit. to be detail, first, the existing vat system should be reformed, the vat system should be transformed from the production model to consumption model and the administration of levying tax should be strengthened, which can establish a good basis for the optimization of the export rebate system ; second, after considering the national and international practical situation comprehensively, the suitable rebate rate which is combined " neutral and different " should be chosen, and a set of elastic system of rebate rate which has both relative stability and timing flexibility should be establish ed ; third, with the further deepening of the reform of foreign trade system and the gradual improvement of the ability of the administration of the export rebate, the existing two kinds of administrative measures should be gradually transited to the single measure - " exemption, credit and rebate " ; forth, the existing sharing measure of vat should be innovated, the new rebate burden system - " first rebate then share " should be built ; fifth, a set of stimulation and restriction system of export enterprises and tax authorities should be built to strengthen the administration of export rebate effectively
研究表明，我國目標出口退稅機制需要從五個方面進行構建：即增值稅制度改革、退稅率設置、退稅管理辦法統一、退稅財政分擔優化和退稅管理的強化，最終方可達到總體退稅成本最低和退稅收益的最大化。更具體地說，一是改革現行增值稅制度，將我國增值稅制度由生產型逐步轉為消費型，並強化征稅管理，為退稅機制的優化奠定基礎；二是在綜合考慮國內國際實際情況的前提條件下，選擇適宜我國的「中性與非中性」相結合的退稅率，並建立一套具有相對穩定性和適時靈活性的彈性退稅率機制；三是伴隨著外貿體制改革的進一步深化和退稅管理能力的逐步提高，將現行兩種出口退稅管理辦法逐步過渡到以「免、抵、退」為主的單一管理辦法；四是改革現行增值稅共享辦法，建立「先退稅后共享」的新型退稅負擔機制；五是建立一套針對出口企業和稅務機關的激勵約束機制，有效強化出口退稅的管理。 -
In the near - term, the government can buy time, thanks to its healthy reserves and other assets. it can use that time to reform the tax system, making it less dependent on the property sector in the longer - term. a property dependent fiscal system
短期而言，穩健的財政儲備和政府的優質資產，能夠給予香港有充足的周旋空間，讓政府有較充裕的時間來改革現行的稅制，長遠而言，可以減低對物業相關收益的倚賴。
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