【摘要】 分税制财政体制改革是我国政府间财政关系方面的一次重大制度创新。分税制财政体制作为一种新的制度安排,它在规范政府间财政分配关系、促进财政收入稳定增长、规范财政收入分配秩序、提高地方政府的征税努力程度、强化各地区对中央财政的依赖性方面发挥了积极作用。同时,分税制财政体制在运行中也表现出了一些问题,主要是地方财政尤其是县乡财政困难以及地区间财政能力差距日益扩大等。本文提出了进一步完善分税制财政体制的若干建议,包括转变政府职能、实行四级政府运行结构、合理界定各级政府之间的事权与财权以逐步建立规范的财政转移支付制度等。更多还原

【Abstract】 The tax-sharing fiscal system reform is an important institutional innovation in Chinas intergovernmental fiscal relations.As a new institutional arrangement,the tax-sharing fiscal system models the intergovernmental fiscal relations,promotes the growth of fiscal revenue,controls the distribution order of fiscal revenue,increases the local governments’ efforts in collecting taxes,and intensifies the fiscal dependence of local governments on the central governments.The tax-sharing fiscal system also has some defects,such as the differences of the local public finance and enlarging the local governments’ fiscal capacity.The author puts forward some suggestions to implement the tax-sharing fiscal system,which include the transition of governments functions,four levels of governments,clear defintion of expenditure responsibilities and taxes among different levels of governments,and establishment of standard transfer payment system.更多还原