分税制财政管理体制模式特征及多维视角改革构想

Characteristics of the Fiscal Administration System of Tax Allocation and Reform Method Based on the Multi- Dimensional Perspective

1994年的分税制财政管理体制改革,取得了巨大成功。由于受改革初始条件的约束及其后续跟进改革创新的不足,逐渐形成了"中国式财政分权"模式,呈现出一定的累退性。文章通过系统梳理现有研究成果,分析了现行财政管理体制的模式特征,并基于多维视角提出了加快改革的基本构想。

The 1994 tax allocation reform has achieved great success. However, due to the constraints of initial reform conditions and inadequacy of the following reforms and innovation, the ＂Chinese mode of fiscal decen- tralization＂ has arisen, and the reform process of tax allocation has been regressing. This paper analyzes the characteristics of the current fiscal administration system through a systematic survey of present research results, and proposes a basic conception of how to accelerate reform from a multi - dimensional perspective.