分税制改革三十年研究综述  

Summary of Thirty Years Research on the Tax Sharing Reform

作　　者：张家龙[1] ZHANG Jia-long(School of Business,Henan University of Science and Technology,Luoyang 471023,China)

机构地区：[1]河南科技大学商学院,河南洛阳471023

出　　处：《税务与经济》2024年第5期46-53,共8页Taxation and Economy

基　　金：河南省科技厅软科学项目(242400410431)。

摘　　要：1994年的分税制改革是我国财政体制改革的重要里程碑,其通过合理划分中央和地方的财政收入和支出责任,增强了地方政府的财政自主权,加强了中央政府的宏观调控能力,对我国经济的平稳快速增长起到了重要作用。针对改革中存在的一些问题,在未来分税制改革过程中,政府需要完善税收立法,明确各级政府的税收权利和责任,增强税收制度的透明度和公平性;加强财政转移支付制度,合理调整中央与地方的财政分配比例,促进区域经济均衡发展;推动税收征管体系现代化,提高税收征管效率和服务质量,减轻企业和个人的税收负担。The reform of tax distribution in 1994 is an important milestone in China's financial system reform.It strengthened the financial autonomy of the local government and the macro-control ability of the central government through the reasonable division of the financial revenue and expenditure responsibility.It also played an important role in the nation's economic steady and fast growth in more than 30 years.But the problems have been existing.In the process of future tax sharing reform,the government needs to improve tax legislation,clarify the tax rights and responsibilities of governments at all levels,and enhance the transparency and fairness of the tax system.We should strengthen the system of transfer payments,rationally adjust the proportion of fiscal allocation between the central and local governments,and promote balanced regional economic development.We should also promote the modernization of the tax collection and administration system,improve the efficiency and quality of tax collection and administration,and reduce the tax burden on enterprises and individuals.

关 键 词：分税制改革 中央税 地方税 中央地方共享税 

分 类 号：F810.42[经济管理—财政学]