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分税制财政体制是市场经济体制的重要组成部分,与一国行政体制有密切的关系。完善我国省以下分税制财政体制,就配套改革来讲,不仅需要对行政体制、省级行政区划进行改革,而且需要对中央对地方的转移支付制度进行改革。本文就这些配套改革作一些探讨。
Tax-sharing fiscal system is an important part of the market economy system and has a close relationship with the administrative system of a country. In terms of supporting reforms, we need to reform not only the administrative system and the provincial administrative divisions but also the central government’s transfer payment system at the local level. This article discusses some of these supporting reforms.