以深化分税制改革促进新质生产力发展:逻辑分析与策略创新  

Deepening the Reform of the Tax Sharing System to Promote the Development of New Quality Productive Forces:Logical Analysis and Strategy Innovation

作　　者：匡小平[1] 李超龙 Kuang Xiao-ping;Li Chao-long(Jiangxi University of Finance and Economics,Nanchang 330013,China)

机构地区：[1]江西财经大学财政税务学院,江西南昌330013

出　　处：《当代财经》2025年第3期30-39,共10页Contemporary Finance and Economics

基　　金：国家社会科学基金重大项目“新时代财政制度现代化的目标、难点与实现路径研究”(18&ZDA098);江西省研究生创新专项资金项目“原中央苏区振兴政策对基本公共服务的影响效应评估与政策优化”(YC2022-B123)。

摘　　要：党的二十届三中全会要求进一步全面深化改革,以进一步解放与发展生产力。深化分税制改革无疑是加快发展新质生产力,从而破解发展难题、推动经济持续增长的关键。分税制改革三十年是财政体制围绕解放与发展生产力目标主动调适的过程,而现代财政体制的构建则要求分税制进一步助力新质生产力发展。马克思主义国家观基础之上的分配逻辑、基于目标协调与竞争机制的方法逻辑、公平与效率的标准逻辑是分税制促进新质生产力发展的逻辑基础。发展新质生产力,要求分税制在提升资源配置效率、平衡财政职能、激发地方政府积极性等方面持续地作出改进。为此,建议采取三大策略以深化分税制改革:以“配置范式”+“交易范式”优化财政资源配置,意在加强资源统筹与竞争效率;采用“循证管理”+“比率指标”财政管理策略,意在引入财政职能偏好显示机制并提升预算绩效;以受益原则深化财政收支划分改革,意在规范财政运行并硬化预算约束。The Third Plenary Session of the 20th Central Comm ittee of CPC called for further comprehensive deepening of reforms to further liberate and develop productive forces.Deepening the reform of the tax sharing system is undoubtedly the key to developing new quality productive forces,solving development problems,and promoting sustained growth.The 30-year reform of the tax sharing system is a process of proactive adjustment of the fiscal system around the goal of liberating and developing productive forces,while the construction of a modern fiscal system requires it to further support the development of new quality productive forces.The distribution logic based on the Marxism view of the state,the method logic based on goal coordination and competition mechanism,and the standard logic of fairness and efficiency are the logical foundations for the tax sharing system to promote the development of new quality productive forces.The development of new quality productive forces requires continuous improvement of the tax sharing system in improving resource allocation efficiency,balancing fiscal functions,and stimulating local government enthusiasm.To this end,three major strategies are proposed to deepen the reform of the tax sharing system:optimizing the allocation of fiscal resources through the“allocation paradigm”and“transaction paradigm”,with the aim of strengthening resource coordination and competitive efficiency;adopting the fiscal management strategy of“evidence-based management”and“ratio indicators”,with the aim of introducing a mechanism for displaying fiscal functional preferences and improving budget performance;deepening the reform of fiscal revenue and expenditure division based on the principle of“benefit”,with the aim of standardizing fiscal operations and strengthening budget constraints.

关 键 词：分税制改革 现代财政体制 新质生产力 逻辑分析 策略创新 

分 类 号：F812.42[经济管理—财政学]