财税体制转换改革中所存在的利益冲突从某种意义上可以说,已构成十几年来中国经济改革中的一个基本的利益矛盾,这一矛盾不仅成为诸多方面利益冲突的集中体现,而且在很大程度上规定、制约着其他矛盾的运动。传统的集中计划经济体制首先是财政主导型的计划体制,即通过财政,尤其是通过中央财政来集中资源并进行再分配,以在经济上,在人、财、物上保障集中计划机制的运转。因此对于传统体制的改革,事实上也首先是从财政体制以及由此发生的利益格局的改革入手,改革过程中产生的种种利益冲突均直接或间接与财政体制以及由此规定的财政目标利益相关。中国的财税体制改革至目前大体经历了三大阶段,每一阶段的特点及进展,本质上都是社会诸方面利益冲突并实现均衡的结果。尤其是中央财政收入目标与企业微观利益目标间的相互冲突、妥协,成为改革中 Conflicts of interest existing in the reform of fiscal and taxation system can be said in a certain sense that they have constituted a basic interest contradiction in the reform of China’s economy over the past decade. This contradiction has not only become a concentrated reflection of conflicts of interest in many aspects, To a large extent, restricting the movement of other contradictions. The traditional centrally planned economy is, first and foremost, a fiscal-oriented planning system that concentrates resources and redistributes through finance, especially through the central government, so as to economically, man, financially and materially guarantee the operation of a centralized planning mechanism . Therefore, for the reform of the traditional system, in fact, the reform of the fiscal system and the resulting interest pattern should begin with the reform. All kinds of conflicts of interest arising in the process of reform are directly or indirectly related to the financial system and the fiscal targets set forth by it . Up to now, the fiscal and taxation system reform in China has generally gone through three stages. The characteristics and progress of each stage are essentially the result of the conflicts of interest among all social sectors and the achievement of a balance. In particular, the conflict between the goal of the central government’s revenue and the goal of the micro-enterprise interests, compromise and become a reform