分税制改革中的中央和地方事权划分研究

A Study on the Division of Responsibilities between the Central and Local Governments in the Reform of Tax Assignment in China

中央和地方事权划分是分税制改革中的中心问题。没有合理的事权划分,就不会有规范化的政府间财政关系。分税制改革先是提出财权与事权相结合原则,后又转向事权与财力相匹配原则。实际上,事权与财权、财力相匹配原则才是更合理的选择。文章结合分税制改革,分析了事权划分所涉及的八大难点问题,并给出了相应的改革思路。文章认为,政府间事权划分的困难与政府职能过多、国有产权收益过多有关。中央和地方事权划分更应突显事权划分的稳定性和确定性。

The division of responsibilities between the central and local governments is fundamental for the re- form of the tax assignment system. Without a reasonable division of government responsibilities, there would not be regular government fiscal relations. In the reform of the tax assignment system, the principle of ensuring the governments＇ fiscal power matches their responsibilities was proposed first, but later on it was replaced by the principle of matching the governments＇ fiscal resources and their responsibilities. In fact, matching the governments＇ responsibilities and their fiscal power and resources would be a better choice. This paper studies eight problems concerning the tax assignment reform and proposes solutions. It is difficult to have a good divi- sion of government responsibilities is partly because of excessive government functions and complex earnings from state - owned property rights. The institutional stability of the division of responsibilities between the cen- tral and local governments should be guaranteed.