【摘要】 当前财税体制改革的复杂性和艰巨性远远超过之前的改革，这对新一轮财税体制改革提出了很大的挑战。因此，应以改革试点为先导，这既可以发挥地方政府的主观能动性，探索最优改革路径，又可以降低改革风险。本文总结了需要改革且适合试点的领域：税收分享体系改革试点、地方财政收入结构改革试点、分类转移支付改革试点、事权和支出责任改革试点、横向政府间事权合作改革试点、预算编制改革试点、预算透明公开改革试点、地方债改革试点。这些均涉及当前财税体制改革的核心问题，也是财税领域长期未解决的问题，因而可以通过试点探索全局性改革方案。同时，改革试点应建立有效沟通机制，确定各方参与和协调，坚持中央统一领导和行政主导，赋予地方政府一定的探索权，共同促进财税体制改革。更多还原

【Abstract】 The complexity and difficulty of the current fiscal and taxation system reform far exceed those of previous reforms. Faced with multiple challenges such as economic downturn pressure, globalization, digitalization, population aging,and increasingly constrained fiscal policy space, the goals of the new round of fiscal and taxation system reform become increasingly complex and diverse. However, the major challenge lies in the lack of consensus among various sectors of society on the direction of the reform. Therefore, reform pilot projects should be prioritized. This approach not only enables local governments to exercise subjective initiative and explore the optimal reform path but also helps to mitigate reform risks.The key to fiscal and taxation system reform pilots resides in the synergy between top-level design and pilot projects.At the same time, pilot projects must be independent, capable of mobilizing local government initiative, and have nationwide significance. This paper summarizes eight areas suitable for reform and pilot projects, including reform of the tax-sharing system, reform of the structure of local fiscal revenue, reform of categorized transfer payments, reform of powers and expenditure responsibilities, reform of horizontal inter-governmental cooperation in powers, budget formulation reform,reform of budget transparency and openness, and reform of local debts.The paper suggests focusing on optimizing the tax-sharing system reform pilot projects, with the main schemes including principles such as the consumption-based principle, population-based principle, and extraterritorial sales principle, aiming to address issues of vicious competition and regional fiscal disparities in the tax-sharing process.Regarding pilot projects for local fiscal revenue structure reform, measures are proposed to reduce the proportion of transfer payments and increase the proportion of local tax sharing, thereby reducing reliance on transfer payments, enhancing the fiscal autonomy of local governments. Pilot projects for powers and expenditure responsibilities reform aim to address the mismatch between local government authority and fiscal capacity. It is proposed to select certain provincial-level regions for pilot projects, allow provincial governments to formulate reform plans based on local conditions, gradually optimize the allocation of authority and expenditure responsibilities. Pilot projects for horizontal inter-governmental cooperation in powers reform aim to address cross-administrative issues, particularly in environmental governance and regional economic coordination. Inter-governmental cooperation would facilitate joint development of environmental protection policies,promotion of ecological compensation mechanisms, and advancement of regional economic development. Pilot projects for budget formulation reform aim to address issues with the traditional annual budget formulation in China. It is suggested that pilot projects on cross-year budget balancing and medium-term budget planning can better balance fiscal sustainability.Pilot projects for budget transparency and openness reform aim to constrain government expenditure behavior by publicly disclosing budget data. Pilot projects for local debt reform include decentralizing the issuance authority of special bonds and reforming the information disclosure methods.更多还原