分税制改革三十年:回顾与展望  

Thirty Years of Tax-sharing Reform: Review and Prospect

作　　者：卢小祁[1] Lu Xiaoqi

机构地区：[1]江西省社会科学院经济研究所,江西南昌330077

出　　处：《企业经济》2024年第10期26-37,共12页Enterprise Economy

基　　金：国家社会科学基金一般项目“我国农业农村优先发展的体制机制与政策体系研究”(项目编号:19BJY128);江西省社会科学基金一般项目“税收激励政策对企业绿色转型的影响机制与路径研究”(项目编号:24GL08);江西省社会科学院年度课题(2023)一般项目“税收激励政策对企业绿色化转型的影响及优化路径研究”(项目编号:23NDYB01)。

摘　　要：高质量发展是建设中国式现代化的首要任务,改革开放是激发高质量发展动力与活力的重要手段。财税体制改革作为改革开放的重要内容和组成部分,财税体制的不断完善是提升国家治理能力、统筹协调好政府与市场之间的关系以及全面激发市场主体发展活力的重要保障。自1994年实施分税制改革,至今已经三十年。通过梳理分税制改革三十年来的发展历程,总结分税制改革的主要成效,深入分析其在新的时代背景和新的发展阶段运行中存在的问题,在此基础上提出以下对策建议:厘清政府与市场的边界,全面激发市场主体活力;加快理顺政府间财政关系,完善政府治理结构;聚焦新质生产力发展、数字中国建设、全面建设美丽中国以及实现共同富裕等重点领域,加快形成中国特色的现代财税体制。High-quality development is the primary task of building Chinese-style modernization.Reform and opening up is an important means to stimulate the momentum and vitality of high-quality development.The reform of the fiscal and tax system,as an important part of the reform and opening up,is an important guarantee for enhancing the national governance capacity,coordinating the relationship between the government and the market,and activating the development vitality of market entities.It has been thirty years since the implementation of the"tax-sharing reform"in 1994.By reviewing the development process of the tax-sharing reform over the past thirty years,this paper summarizes the main achievements of the tax-sharing reform,and deeply analyzes the problems that exist in its operation under the new background and development situation.On this basis,the following countermeasures and suggestions are proposed:clarifying the boundary between government and the market,comprehensively stimulating the vitality of market entities;accelerate rationalize fiscal relations between governments and improve government structures;focusing on accelerating the formation of a modern fiscal and tax system with Chinese characteristics by focusing on key areas such as the development of new quality productivity,building a digital China,the comprehensive building of a beautiful China and achieving common prosperity.

关 键 词：分税制改革 实践历程 主要成效 未来展望 

分 类 号：F810.2[经济管理—财政学]