论分税制改革

Some Rethinkings on the Reform of Tax Sharing System

1994年分税制改革以来,我国财政收入占GDP的比重和中央财政收入占财政收入总额的比重逐年上升,转移支付规模不断扩大,税制结构逐步优化。同时,改革过程中也出现了对非税收入的依赖不断强化、转移支付资金配置效率不理想等问题。未来的改革应当在保证中央政府宏观调控和财力的基础上,减少转移支付对资源配置的扭曲效应并改善均等化职能,采用税率分享制,使中央以下各级政府能够与中央政府相对平等、规范地分享某些大型税基的课税权。

The tax sharing system carried out in China since 1994 leads to the rise of the ratio of fiscal revenue to GDP and the ration of central financial income to fiscal revenue year by year, the expansion of intergovernmental transfer as well as the optimization of tax system. However, in the process of the reform, the continually enhanced dependence of nontax revenue, poorly allocative efficiency and limited function of direct tax, especially property tax, cannot be neglected. The reform orientation is to reduce distorted resource allocation and to strengthen equalization of intergovernmental transfer based on central government＇s dominant function of macro-control and financial resources, to adopt tax-base sharing scheme by central government and subnational governments with different tax rates, which makes subnational government share taxing power on large-scaled tax base with equity and regularity, and to define fiscal relationship between central and subnational governments and legal relationship between government and taxpayer through improving the Constitution and laws.