进一步完善分税制财政体制的建议

Proposeal on Improving Tax-sharing System of Fiscal System

我国的分税制改革经历了放权、规范化和向分级财政演变的过程,并且取得了较大的成功,但在运行中也出现了许多的问题。主要表现在对事权和收入的划分不合理以及转移支付制度还不完善等方面,相对制约了经济的发展。如何完善现行的分税制财政体制,是对于我国经济自身发展至关重要的大事。从根本上讲就是要从我国自身的条件入手,结合国情,依照市场经济的规律,转变政府职能,界定各级政府的事权与财权、合理划分收入和完善转移支付制度。

China＇s tax system has undergone reform, decentralization, standardization, and to the financial evolution of the classification process and has made great success, but in operation there have been many problems. It mainly manifested in the division of powers and unreasonable revenue and transfer payment system is not perfect relatively constrainting economic development. How to improve the existing tax sharing system, is essential for China＇s economic self-development event. Fundamentally from the status of China＇s own conditions, combine with national conditions, in accordance with the laws of the market economy, transfer government functions, define different levels of government powers and financial authority, rational division of income and improve the transformation of payment system.