论我国“分税制”的宪法性质

On the Constitutional Nature of the Chinese Revenue-Sharing System

我国1994年实行分税制改革的目标是在中央政府与地方政府之间建立起制度化的财税分权体制,然而时至今日这一目标并未实现,改革的结果演化为中央政府与地方政府的财税分工,导致这一结果的根源在于我国缺乏宪政国家意义的地方自治制度这一中央政府与地方政府(联邦政府与组成部分政府)财税分权的制度基础。或许具有高度地方自治性质的人民代表大会制度,能够作为实现我国未来分税制改革中央政府与地方政府财税分权目标的制度前提。

The goal of China＇s tax system reform which implemented in 1994,seek to establish an institutionalized fiscal decentralization system.However,such objective does no come true.The reform has evolved into Taxation De-concentration System between the central government and local governments.This result is rooted in the fact that there is no real self-government system,which is the institutional basis of fiscal decentralization,in China's Mainland.And the People＇s Congress System,with a nature of highly autonomous,may provide a possible mechanism for fiscal decentralization reform.