破解财政分税制改革难题的逆向思维——三级政府三级财政三级分税  

Reverse Thinking on How to Solve the Problems of Tax-Sharing System Reform——Three Levels of Government, Three Levels of Finance and Three Levels of Taxes

作　　者：黄钢平[1] 

机构地区：[1]广东财经职业学院教务处,广东广州510420

出　　处：《财贸研究》2006年第5期73-77,共5页Finance and Trade Research

摘　　要：我国实施财政分税制,是适应政治、经济、财政等大环境,深化改革的必然结果和正确选择。1994年实行分税制,划分了中央与地方之间的财权,并希望通过逐步深化改革来解决省以下各级的财力分配问题。十余年过去了,省以下的分税制改革没有取得任何实质性进展,由此导致非规范化运作的负作用逐步放大。分税制改革无法深化,是因为遭遇到在现有体制下无法破解的“难题”。要解开这一“难题”,必须进行体制创新,将五级政府、五级财政“扁平化”为三级。中央、省、县三级政府三级财政三级分税,是我国分税制的出路,也有利于解决我国政府体制、财政体制中诸多深层次问题。China＇s enforcement of tax sharing system is to adapt to the macro-environment of politics, economy and finance. It is a sure outcome and correct choice. The implementation of tax sharing system in 1994 divided the fiscal power between the central and local governments. It was hoped that the problem of fiscal power distribution would be solved by deepening the reform step by step. More than one decade has passed, and there is no essential progress of the tax-sharing reform at the sub-provincial level. As a result the negative effect of non-standard operation has been magnified. The reform can deepen no longer, because it encounters the problems which can＇t be solved within the current system. To solve the problems, we need to innovate a new system, that is, to transform the five - level pattern of governments and public finance into the three-level pattern. The reform direction of China＇s tax sharing system is three-tier pattern of governments, public finance and tax-sharing at central, provincial and county levels. It will help solve various deep-seated problems in the systems of Chinese governments and public finance.

关 键 词：分税制改革 财政体制 政府级次 

分 类 号：F812.42[经济管理—财政学]