构建有利于科学发展观贯彻落实的财税体制探析

财税体制对于保障科学发展观贯彻落实具有基础性的作用,但现行的财政体制还存在与贯彻落实科学发展观不相适应的地方,主要表现为：税收挤压居民收入,制约消费需求扩大;转移支付制度不完善,难以促进区域协调发展;财政支出结构不合理,导致经济社会发展严重失衡。要保证发展观贯彻落实就需要构建与科学发展观相适应的财政体制,包括确定合理适中的宏观税负水平;构建科学完善的财政转移支付体制;优化财政支出结构等。

On Tax System Building Advantageously to the Implement of Scientific Development

The tax system plays a fundamental role on ensuring the implementation of scientific development, but the current financial system still exists something unfit for the implementation of scientific development as the fol- lowings： tax jostling the people＇s income, restricting the expansion of consumption; imperfect of transferring pay- ment system, difficult to promote regional coordinated development; unreasonable fiscal expenditure structure, leading to the serious unbalance of economic and social development. Thus, to ensure the implementation of scien- tific development needs to build the financial system adapting to scientific development, including determining a reasonable and moderate level of macro -tax burden; and needs to construct the system of improving the fiscal transfer payment system ; and to optimize the fiscal expenditure structure etc.