完善省以下财政管理体制的思考

On Improving Fiscal System at and below the Provincial Level

1994年实施的分税制财政体制改革,仅在中央与省级政府之间搭建了一个以划分税种为主要内容的框架,既没有明确省以下财政管理体制如何构建,也没有依法规范地划分事权,再加上缺乏一套科学、规范的转移支付制度,致使省以下财政体制的改革,整体滞后于市场经济的发展要求,造成了许多矛盾和隐患。因此,当务之急是通过政府财政层级调整,重新界定并划分政府的事权和财权,逐步建立适合我国市场经济发展要求的省以下财政管理体制。

The fiscal system reform of tax sharing. implemented in 1994. only established a framework of tax division between the central and local governments. It did not specify how to construct fiscal system at and below the provincial level, or divide powers of office by law. Combined with the absence of a scientific transfer payment system, this has resulted in the fact that fiscal system reform at and below the provincial level has overall lagged behind the requirements of the market economy, giving rise to many problems and dangers. Therefore, the urgent task is to readjust the fiscal hierarchy and redefine and re - divide powers of office and fiscal power, gradually establishing a fiscal system to meet the requirements of the market economy.