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试述我国分税制改革的内容和缺陷。

问答题
2022-04-29 15:01
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正确答案
我国1994年起进行的的分税制改革主要包括以下内容:划分中央和地方事权;划分中央和地方的收入;规范中央与地方间的财政转移支付;建立新的税收管理体系。
分税制改革存在的缺陷主要包括以下两个方面:尚未完全合理划分中央政府与地方政府各自的事权和财权;分税制在具体的执行中并不规范,具有明显的“双轨制”特征。

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