分税制改革30年:新一轮财税体制改革再启程  

30th Anniversary of Taxation Reform:A New Round of Reform of the Fiscal and Tax System Starts Again

作　　者：李红霞[1] 马艳 肖振 Li Hong-xia;Ma Yan;Xiao Zhen(Capital University of Economics and Business,Beijing 100070,China)

机构地区：[1]首都经济贸易大学财政税务学院,北京100070

出　　处：《当代财经》2025年第2期29-40,共12页Contemporary Finance and Economics

基　　金：国家社会科学基金项目“我国减税降费政策效果绩效评估与风险防范研究”(20BJY219);教育部人文社会科学研究规划基金项目“新时代中期预算脆弱度分析与可持续路径选择研究”(18YJA790044);北京市教育委员会社科计划重点项目“北京市中期预算引入预算绩效改革问题研究”(SZ202010038021)。

摘　　要：党的二十届三中全会将“深化财税体制改革”作为“健全宏观经济治理体系”的重要组成部分,这既是1994年分税制财税体制改革的历史续篇,又是谱写推进中国式现代化的时代新篇。当前,我国正处于百年未有之大变局,面临更加复杂严峻的国内外形势,如地方政府财政困难加剧、财税体制再分配调节功能弱化、经济运行面临的公共风险仍有扩大趋势等。在此背景下,我国进一步提出“统筹推进财税、金融等重点领域改革”,持续“深化财税体制改革”,要求新一轮财税体制改革以解决重大问题为导向,处理好中央和地方财政关系,以实现国家长治久安。由此,深化财税体制改革,是提升国家治理能力和推进中国式现代化的重要手段。在具体路径上,我国应合理划分政府间事权和支出责任,进一步明确中央与地方事权边界;推进地方税体系建设,拓展地方税源;完善转移支付制度,优化转移支付结构;稳步推进省级以下分税制改革,增强地方财政可持续性,以实现新一轮财税体制改革的目标。The Third Plenary Session of the 20th CPC Central Committee has made the deepening of the reform of the fiscal and taxation system an important part of the macroeconomic governance system,which is not only a continuation of the historical reform of the fiscal and taxation system since 1994,but also a new chapter in the era of the advancement of the Chinese-style modernization.At present,China is in a situation of great changes not seen in a century,facing more complicated and severe domestic and international situations,the financial difficulties of local governments have intensified,the re-distributive regulatory function of the fiscal and taxation system has weakened,and the public risks of economic operation still have a tendency to expand.Against this background,China has proposed to further“comprehensively push forward the reforms in key areas such as fiscal,taxation and finance”and continue to“deepen the reform of the fiscal and taxation system”,requesting that the new round of reform of the fiscal and taxation system should be oriented to solving the major problems,and deal with the fiscal relationship between the central and local governments,so as to maintain the long-term governance of the country.Thus,deepening the reform of the fiscal and taxation system is an important means to enhance national governance capacity and promote Chinese-style modernization.In terms of specific paths,China should reasonably delineate the inter-governmental authority and expenditure responsibility,further clarify the division of authority between the central and local governments;promote the construction of the local tax system to broaden the local financial resources;improve the transfer payment system and optimize the transfer payment structure;and steadily push forward the reform of the provincial and sub-provincial tax-sharing system to enhance the sustainability of the local finances,so as to realize the goal of the new round of fiscal and taxation system reform.

关 键 词：分税制改革 财税体制改革 中央和地方财政关系 中国式现代化 

分 类 号：F812.2[经济管理—财政学]