自新中国建国以来,我国一直在对中央地方关系进行调整,这些调整往往也与经济发展的阶段性特征相关。1994年开始的分税制改革强化了中央的集权,其中,国税局的分设更是首次将征税权赋予中央,此后的所得税分享改革和“营改增”都是将征税权由地方转移到中央。征税权的集中虽然能够带来税收收入的增加和税收征管效率的提高,但不可避免地会限制地方发挥“援助之手”的空间,挫伤地方发展经济的积极性,限制企业的成长,以及缩小地区差距的努力。 Since the founding of new China, our country has been making adjustments to the relations between the central and local governments, and these adjustments are often also related to the phased characteristics of economic development. The tax-sharing reform that began in 1994 strengthened central government’s centralization of power. Among them, the IRS was the first to assign the taxation right to the central government, and the subsequent income tax-sharing reform and “tax reform” all shifted the taxing authority from place to place To the Central. Although the concentration of taxation power can bring about the increase of tax revenue and the improvement of tax collection and administration efficiency, it will inevitably limit the space for local governments to play a helping hand, dampen the enthusiasm of the local economy and limit the growth of enterprises, As well as efforts to narrow the regional disparities.