应该加强分税制基础理论的研究  

Strengthening Research on the Basic Theory of the Tax-Sharing System

作　　者：吴俊培 WU Junpei(Wuhan University,430072)

机构地区：[1]武汉大学经济与管理学院财政金融研究中心,430072

出　　处：《财贸经济》2024年第10期18-31,共14页Finance & Trade Economics

摘　　要：分税制是一般公共预算的微观制度安排,是分税制财政管理体制的简称。从顶层设计的观点看,分税制采取收支两条线,宏观到微观的安排过程。分税制制度安排的完成过程,也就是税制、分税和转移支付制度的形成过程。The tax-sharing system is a micro-institutional arrangement of the general public budget,and a fiscal system for sharing the tax revenue.From the perspective of top-level design,the tax-sharing system separates revenues and expenditures,with macro and micro institutional arrangements.The process of completing its arrangements is also the process of building the tax system,the tax-sharing system,and the financial transfer payment system.

关 键 词：分税制 顶层设计 宏观税负 央地税制 转移支付 

分 类 号：F812[经济管理—财政学]