共担、共享、共推:营改增后分税制财政体制改革的深化

Co-bearing, Co-sharing and Co-promoting: the Deepening of Tax Sharing System Reform after Replacing BT with VAT

财政体制改革涉及事权、财权的划分和财政转移支付制度建设,改革牵一发而动全身,而营改增的全面实施,中央和地方财政因税制改革而导致的财力变化倒逼分税制财政体制改革的深化,否则,分税制财政体制难以运行。如何深化分税制财政体制改革成为全面深化财税体制改革的重点,如何推进成为改革难点。本文认为,建立事权共担、财权共享、改革共推的体制机制,共聚改革合力,化压力为动力、化挑战为机遇,能够确保分税制财政体制改革中难点问题的解决,有利于分税制财政体制改革的深化,是深化分税制财政体制改革的有效实现形式。

Fiscal system reform involves the division of fiscal and administrative power and the construction of fiscal transfer payment system. The reform is one of the important pillars. Therefore, to replace the business tax with a value-added tax can deepen the change of the central and local fiscal resources, which will con- versely cause the tax system reform. Otherwise, the tax sharing system is difficult to run. The key point of fis- cal and taxation system reform is how to deepen the tax sharing system reform, and the difficulty is how to promote it. This article believes that to establish the mechanism of administrative power co-bearing, fiscal power co-sharing and reform co-promoting can be the solution to assemble reform power, it can transfer pressure to motivation and challenges to opportunities. That will also ensure the difficult problem in the fiscal system reform to be solved and the tax sharing system reform to be deepened. That is definitely an effective implementation of the tax sharing system reform.