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中国的财政分权改革从“分灶吃饭”开始起步,历经财政包干体制和分税制,现已取得突破性进展,在全国范围内初步建立了以分税制为核心的分级财政体制框架。但由于制度变迁路径依赖的存在,现行的分税制财政体制并不规范,仍然存在着诸多问题和缺陷,需要通过进一步改革加以完善。应在巩固1994年分税制改革基本制度成果的基础上,针对现存的制度缺陷,从五个方面实现体制创新:一是明确界定政府职能范围;二是明确界定政府间的事权和支出责任;三是合理划分政府间财权;四是积极推进省以下财政体制改革;五是构建规范的政府间转移支付制度,促进基本公共服务均等化。
China’s fiscal decentralization reform started from the “sub-kitchen” and has made breakthroughs after the fiscal consolidation system and tax-sharing system. It has initially established a hierarchical fiscal system framework with the tax-sharing system as its core in the country. However, because of the existence of the path dependence of institutional change, the existing tax-sharing fiscal system is not standardized and there are still many problems and defects that need to be improved through further reforms. On the basis of consolidating the achievements of the basic system of the 1994 tax-sharing reform, we should make institutional innovations in five aspects in light of the existing institutional defects: firstly, the scope of the government’s functions should be clearly defined; second, the powers and expenditures among the governments should be clearly defined; third, The fourth is to actively promote the reform of the financial system below the provincial level. The fifth is to establish a standardized intergovernmental transfer payment system and promote the equalization of basic public services.