新一轮财税体制改革:完善政府间收入划分视角  

A New Round of Fiscal and Taxation System Reform:A Perspective of Improving Intergovernmental Revenue Allocation

作　　者：刘勇政[1] 徐贻帆 LIU Yongzheng;XU Yifan

机构地区：[1]中国人民大学财政金融学院

出　　处：《国际税收》2024年第10期24-32,共9页International Taxation In China

基　　金：国家社会科学基金重点项目“党的十八大以来推动经济高质量发展的实践和经验研究:税制改革视角”(项目编号:22AZD029)资助。

摘　　要：合理划分中央与地方财政收入、理顺中央与地方的财力分配关系一直是我国财税体制改革的核心与主线之一。1994年分税制改革通过确立以税种划分为主体的政府间收入划分方式,建立起中央与地方之间较为稳定和规范的收入分配关系,在增强中央政府宏观调控能力的同时,极大地激励了地方政府发展经济的积极性。然而,伴随着我国经济进入高质量发展阶段,现行政府间收入划分方式按照生产地原则分配地区间主要税收收入,在一定程度上扭曲地方政府行为,导致税收与税源相背离等问题出现。在此背景下,进一步完善政府间收入划分方式以更好地促进新时代经济高质量发展,是构建现代财政制度的内在要求。本文从坚持以共享税为主体的分税制,适当调整共享税比例;转向以消费地为核心的增值税收入分享体系;改革消费税征收环节和划分方式;长期内推进房地产税改革并使其作为地方主体税种等方面提出建议,以期为深化我国财税体制改革提供思路。Rationally dividing the fiscal revenue of the central and local governments,and straightening out the financial distribution relationship between the central and local governments have always been one of the core and main lines of China's fiscal and taxation system reform.The tax sharing system reform in 1994 established a relatively stable and standardized revenue distribution relationship between the central and local governments by building an intergovernmental revenue allocation system based on tax categories.This not only enhanced the macro-control ability of the central government,but also greatly stimulated the incentive of local governments to develop the economy.However,as China's economy enters a stage of high-quality development,the current intergovernmental revenue allocation distributes the main tax revenue between regions based on the principle of production location,which to some extent distorts local government behavior and leads to problems such as the deviation between tax revenue and tax sources.In this context,further improving the allocation of intergovernmental revenue to better promote highquality economic development in the new era is an inherent requirement for building a modern fiscal system.This paper puts forward some suggestions,including adhering to the tax sharing system by giving the priority to the sharing tax,appropriately adjusting the sharing tax proportion,shifting to the VAT revenue sharing system centered on the place of consumption,reforming the collection and allocation of consumption tax,promoting the reform of real estate tax in the long run and making it a main source of local tax,so as to provide ideas for deepening China's fiscal and taxation system reform.

关 键 词：分税制改革 政府间收入划分 财税体制改革 

分 类 号：F810.42[经济管理—财政学]