分税制改革30年:中国特色现代财税体制逐步完善  

30 Years of Tax-Sharing Reform:The Gradual Improvement of China's Modern Fiscal and Tax System

作　　者：马海涛 Ma Hai-tao(Central University of Finance and Economics,Beijing 100081,China)

机构地区：[1]中央财经大学财政税务学院,北京100081

出　　处：《当代财经》2025年第1期17-27,共11页Contemporary Finance and Economics

基　　金：国家社会科学基金重大项目“实质性减税降费与经济高质量发展研究”(19ZDA070)。

摘　　要：中国特色现代财税体制是由现代预算制度、现代税收制度、现代政府间财政关系、现代财政宏观调控机制等子体制构成,在中国式现代化进程中发挥着引领与保障发展的关键作用。分税制改革30年,我国现代财税体制建立且不断完善,并肩负服务中国特色社会主义市场经济体系和中国式现代化建设的使命。然而,现行财税体制还存在五个方面的问题和挑战,包括政府与市场关系的边界不清晰、现行预算制度的资源统筹和绩效管理能力有待强化、数字经济对现代税收制度的挑战、中央与地方财政关系仍需完善、传统政策空间收窄对财政宏观调控机制的挑战。党的二十届三中全会明确提出“深化财税体制改革”。因此,进一步完善中国特色现代财税体制,未来我国应当从厘清政府与市场边界、强化预算统筹能力与提高预算绩效管理效能、深化税收制度改革、深化事权和支出责任划分改革、充分发挥财政政策与货币政策的协调作用等方面着手,以现代财税体制服务好中国式现代化建设,“护航”高质量发展。The modern fiscal and tax system with Chinese characteristics is composed of the modern budget system,the modern tax system,the modern intergovernmental fiscal relations,the modern financial macro-control mechanism and other subsystems,which plays a key role in leading and guaranteeing the development in the process of Chinese path to modernization.After 30 years of reform of the tax sharing system,China's modern fiscal and tax system has been established and continuously improved,and it is shouldering the mission of serving the socialist market economy system with Chinese characteristics and the construction of Chinese path to modernization.However,there are still five problems and challenges in the current fiscal and taxation system,including the unclear boundary in the relationship between government and market,the need to strengthen the resource coordination and performance management capabilities of the current budget system,the challenges posed by the digital economy to the modern tax systems,the need to improve the relationship between the central and the local finances,and the challenges posed by the narrowing of traditional policy space to the macroeconomic regulation mechanism of finance.The Third Plenum of the 20th Central Committee of the Communist Party of China explicitly proposed to"deepen the reform of the fiscal and taxation system".Therefore,to further improve the modern fiscal and taxation system with Chinese characteristics,in the future,China should start from clarifying the boundary between the government and the market,strengthening the budget planning ability and improving the budget performance management efficiency,deepening the reform of the tax system,deepening the reform of the division of powers and expenditure responsibilities,giving full play to the coordination role of fiscal policy and monetary policy,so as to use the modern fiscal and taxation system to serve the construction of Chinese path to modernization and"escort"the high-quality development.

关 键 词：分税制改革 中国特色现代财税体制 中国式现代化 社会主义市场经济体制 高 

分 类 号：F812.2[经济管理—财政学]