中国分税制改革20年:一个对比研究

Two Decades of Tax-sharing System Reform in China: A Comparative Study

分税制改革20年,就政府间财政关系而言,中央财政收入占全国财政收入比重下行趋势明显,中央财政宏观调控功能被逐步弱化;就政府财政收入形式而言,税收收入占全国财政收入比重的持续走低使政府财政收入形式分散化的"老问题"重现;就税制结构而言,尽管税制的"直接化"水平有所提高,但是流转税的主体地位、"跛足"的"双主体税制"的大格局并未发生根本改变,使得我国以流转税为主体的税制结构有从"稳定"向"停滞"演变的可能。本文认为,财政管理体制运行中的深层次问题具有浓厚的"中期色彩",未来的改革应纳入中期财政规划。

Two decades has passed since the tax-sharing system reform in China, this paper discusses today’ s deep-rooted problems in operation of the finance management system.It is believed that from the point of the fiscal intergovernmental rela-tions, the obvious downtrend of the proportion of the central fiscal revenue indicates the macroeconomic regulation and control function of the central government is weakening;from the point of the fiscal revenue form, the constant downtrend of the propor-tion of the tax revenue indicates the old problem the decentralized fiscal revenue form reappears;from the point of the tax struc-ture, although the proportion of direct taxes improved, our tax structure that turnover tax is the main part and the crippled dual subject has not changed radically, and indicates our taxation structure has the possibility to be stagnant.It is believed that the re-form should incorporate the medium-term fiscal framework, in order to solve those deep-rooted problems in operation of the fi-nance management system.