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行之已有10年的分税制大大增强了中央的宏观调控能力,这在去年的SARS危机和今年的宏观调控中表现得十分明显。但“中央主导型”的改革取向,客观上加剧了地方治理困局。尽管中央已经采取诸如逐步取消农业税等措施改善民生,通过法律形式明确划分各级政府的事权,赋予地方一定的税收立法权,改“市管县”为“省管县”等制度性变革的呼声仍不绝于耳。由于呼声仍然存在争议并涉及到整个国家的体制,因而在2005年难有实质性的进展。但各种社会问题的压力会促使各地出台一些缓解地方财政压力的措施。首先要通过法律形式明确划分各级政府的事权。其次,在税收立法权主要集中于中央的前提下,赋予地方一定的税收立法权。第三,合理划分地方政府的级次。如果说,上次税改主要是在税权上做文章,这次税改的核心则是较为全面的税制创新。
The 10-year tax separation system has greatly enhanced the central government’s ability to regulate and control the macroeconomics. This was evident in the SARS crisis of last year and this year’s macro-control. However, the orientation of “central leading” reform objectively aggravated the dilemma of local governance. Although the Central Government has taken such measures as the phasing out of agricultural taxes and other measures to improve people’s livelihood, clearly divided the power of governments at all levels through legal forms, given certain tax legislative powers to places, and called for “city management” as the institutional reform of “provincial management counties” Still endless. As the voices remained controversial and involved an entire country’s system, there was hardly any real progress in 2005. However, the pressure from various social issues will prompt various measures to ease local financial pressure. First of all, through the legal form of a clear division of power at all levels of government. Second, under the precondition that tax legislative power is mainly concentrated on the central government, local taxation legislative power is given to some places. Third, a reasonable division of the level of local government. If we say that the last tax reform mainly made an issue in the tax right, the core of this tax reform is a more comprehensive tax system innovation.