关于完善我国分税制财政体制的构想

An Idea of Perfecting Our System of the Tax-Division Fiscal System

我国1994年开始实行的分税制财政体制作为一种新的制度安排,具有明显的过渡性,在运行中取得积极成效的同时,仍然存在一些问题。针对这些问题,可以从合理界定各级政府之间的事权与财权、建立规范的财政转移支付制度以及完善省以下的分税制等方面加以改革和完善。

As a new institutional arrangement, the current administration system of the Tax- Division fiscal system Shows the feature of transience since it is implemented in 1994. While it has made some positive achievements, there are still some problems existing. This paper puts forward some suggestions to the perfection of the Tax - Division fiscal system： 1 ）A clear defmition of expenditure responsibilities and authority of the different levels of governments; 2） Establishment of standard finance transfer payment system; 3） perfection of the current provincial and provincial following Tax - Division fiscal system, etc.