中国财税改革40年来的脉络与影响  

China's Forty Years of Fiscal and Taxation Reform:The Context and Influence

作　　者：余英[1] YU Ying(Department of Finance and Taxation,School of Economics,Jinan University Guangzhou,Guangdong 510632,China)

机构地区：[1]暨南大学经济学院财税系,广东广州510632

出　　处：《徐州工程学院学报（社会科学版）》2018年第4期17-23,共7页Journal of Xuzhou Institute of Technology：Social Sciences Edition

基　　金：国家自然科学基金"税制结构与可持续经济增长:基于地方政府行为的研究"(71573106)的阶段性成果

摘　　要：文章梳理了改革开放40年来中国财税改革的理论争鸣和进展。1978年后,我国经历了"分灶吃饭"、分税制、公共财政体制和新一轮财税体制改革,对财政收入、非税收入、宏观税负和政府债务等产生了一系列影响。未来一段时间的财税改革,将集中于处理好中央和地方政府间财政收支关系、改革个人所得税和房地产税、落实税收法定等。This paper sorts out the theoretical arguments and practical progress of China＇s fiscal reform over the past 40 years of reform and opening-up.Since 1978,China experienced the ＂central-local division＂ system,tax sharing system,public financial system,and a new round of fiscal and taxation system reform,which had a series of effects on fiscal revenue,non-tax revenue,macro-tax burden,and government debt.The fiscal and taxation reforms in the coming period will focus on handling the fiscal revenue and expenditure relations between the central and local governments,reforming individual income tax and real estate taxes,and implementing laws and regulations of taxation.

关 键 词：财税改革 财政体制 税收制度 改革开放40年 

分 类 号：F81[经济管理—财政学]