分税制改革进展、问题及未来改革思考——基于地方视角的分析  

The Current Situation,Problems and Future Reform Principles of the Tax-sharing System--Analysis Based on a Local Perspective

作　　者：张季[1] 郭艳娇[1] Zhang Ji;Guo Yanjiao

机构地区：[1]辽宁省财政科学研究所

出　　处：《财政科学》2024年第2期31-37,共7页Fiscal Science

基　　金：国家社会科学基金项目“东北经济运行负向传导机理及政府策略选择研究”(项目编号:19BJY220)。

摘　　要：1994年分税制改革在“中国奇迹”的创造中发挥了重要作用。本文以X省为例,归纳总结了中央—地方、省—市,市—县的财政管理体制。在现状分析基础上,从地方视角探析现行分税制的问题,包括国内外环境变化对分税制提出新要求、地方税体系建设滞后、对转移支付依赖程度不断提高、地方财政兜底责任较大等,并从激励地方、特别是欠发达地区发展出发,提出新一轮财税体制改革应坚持税制改革先行、加强激励和注重规范。The tax-sharing reform in 1994 played an important role in the creation of the Chinese miracle.Taking X province as an example,this paper summarizes the current situation of the intergovernmental financial management system.On this basis,four urgent problems from the local perspective are found,which include the new requirements for tax sharing system proposed by changes in domestic and international environment,the lagging construction of local taxation system,the increasing dependence on transfer payment,the magnified financial responsibility of local governments.From the perspective of encouraging local governments,especially less developed areas,this paper believes that the new round reform of fiscal and tax systems should adhere to the three principles:tax reform first,strengthening incentives and paying attention to norms.

关 键 词：分税制 地方税体系 转移支付 税制改革先行 

分 类 号：F812[经济管理—财政学]