以贯彻产业政策为核心内容,兼容“包干”和“分税”两种形式优点的“准分税制”,即分税与分成相结合、分税种与分税率相结合的体制,可能是中近期过渡性财政体制的明智选择。我认为,中近期财政体制改革就矫正地方行为和目前最突出的问题而论,抓住了“流转三税”(产品税、增值税、营业税)这个主要矛盾,就可能有所作为。 (1)将所有产业(产品)分为甲、乙两类:甲类包括那些根据产业政策必须由中央政府在宏观上进行控制的产业(产品);乙类则是其余的产业(产品)。甲类的流转三税以及关税、固定资产投资方向税等为中央税,乙类的流转三税 A “quasi-tax system” that combines the advantages of “contract-based” and “tax-sharing” with the implementation of industrial policies as the core content, that is, the system of combining tax-sharing and share- The wise choice of sexual financial system. In my opinion, regarding the correction of local behaviors and the most prominent problems so far in the recent financial system reform, we can make a difference by grasping the major contradiction of “circulation of the three taxes” (product tax, value-added tax and business tax). (1) Divide all industries (products) into categories A and B. Class A includes those industries (products) that must be macroscopically controlled by the central government in accordance with industrial policies; and category B is the remaining industries (products). Class A circulation of the three taxes and tariffs, fixed assets investment tax for the central tax, class B turnover of three taxes