转型社会分税制改革的宪政分析论纲

A General Constitutional Analysis of the Tax Distribution Reform in the Transitional Society

作为破解中央与地方关系这一中国宪政建设轴心问题的关键入口,1994年开启的分税制改革基本建构了中央与地方制度分权的雏形,但也面临宪政时代的严峻挑战。鉴于整体社会转型的时代大背景,很有必要转换研究的路径,以一种“实用宪法”的视角来析解分税制改革,以一种“规范宪法”的思路来提炼分税制改革,通过引进对话和沟通、宽容、忍让的机制和程序,进一步发展和完善分税制改革,因势利导地推进中央与地方关系的规范化、法治化建设,达成中央与地方和衷共济、合作共赢的和谐局面,推进我国社会的发展和完善。

As a key to the solution of axial problem concerning the relations between the central government and its local branches in the construction of Chinese constitutional government, the tax distribution system initiated in 1994 has provided the embryonic model for the division of power between the central government and its local branches but is undergoing severe challenges during the age of constitutional government. Under the general background of over-all social transition, it is necessary to redirect the path of research by interpreting the tax distribution system in the perspective of ＂practical constitution＂ and refining it under the guideline of ＂constitutional standardization＂. Moreover, the tax distribution system can be developed and perfected through the introduction of a mechanism with procedures of dialogue, toleration and endurance so as to promote the standardization and legalization of the relations between the central govemment and its local branches. In this way we hope to bring harmony between the central government and its various local organizations through mutual help and double-winning cooperation with the vision to push forward the cause of development and perfection of the society as a whole in China.