分税制改革三十年:央地税收关系画像及其效应分析  

Thirty Years of Taxation Reform:A Depiction of the Central-Local Tax Relationship and an Analysis of Its Effects

作　　者：庞凤喜[1] 董怡君 PANG Feng-xi;DONG Yi-jun(School of Public Finance and Taxation,Zhongnan University of Economics and Law,Wuhan 430073,China)

机构地区：[1]中南财经政法大学财政税务学院,湖北武汉430073

出　　处：《税务与经济》2024年第6期4-15,F0002,共13页Taxation and Economy

基　　金：国家社会科学基金项目(20BJY228)。

摘　　要：理顺央地税收关系是规范分税制财政体制的关键环节,对于推进国家治理体系和治理能力现代化、实现国家长治久安具有重要意义。1994年的分税制改革建立了“分税为主,分成辅之”的央地税收关系,有效调动了中央和地方两个积极性。但随着税制改革引致的税收收入逐渐向中央政府上移,央地税收关系经历了从“分税为主,分成辅之”到“分税与分成并立”,直至当前的“分成为主,分税辅之”的演变过程。在有效促进经济高速增长和高质量发展、提高央地联动协同治理能力、缩小地区差距的同时,也在一定程度上引发了地方政府非税收入膨胀、过度依赖中央转移支付以及地方债务攀升等问题。在新一轮财税体制改革中,还需从优化税收制度、完善央地间税收划分、适当扩大地方税收管理权限等方面进一步优化我国央地税收关系。Sorting out the central-local tax relationship is a key link in standardizing the tax-sharing fiscal system,which is of great significance in promoting the modernization of the national governance system and governance capacity,and realizing the country′s long-term peace and stability.1994 tax-sharing reform established the central-local tax relationship of"tax-sharing as mainstay,and revenue-sharing as supplementary",which has effectively mobilized both the central and local governments.However,with the gradual upward shift of tax revenues to the central government as a result of the tax reform,the central-local tax relationship has gone through an evolutionary process from"tax-sharing as mainstay,and revenue-sharing as supplementary"to"tax-sharing and revenue-sharing stand side-by-side"and,finally,to the current"revenue-sharing as mainstay,and tax-sharing as supplementary".While effectively promoting high economic growth and high-quality development,improving the ability of central and local governments to coordinate,and narrowing the regional disparities,the reforms above have also,to a certain extent,led to the problems such as the expansion of non-tax revenues of local governments,over-reliance on central government transfers,and the escalation of local government debts.In the new round of fiscal and tax system reform,it is necessary to further optimize the central-local tax relationship by optimizing the tax system,improving the tax division between the central and local governments,and appropriately expanding the local tax management authority.

关 键 词：分税制改革 央地税收关系 税制改革 

分 类 号：F810.42[经济管理—财政学]