加快新一轮财税体制改革莫忘分税制初衷

Accelerating New-round Finance and Tax Reform, Keeping in Mind the Original Intention of Building the Tax-sharing System

1994年分税制财政体制模式的理性选择,是一项重要的财税制度创新,多年来的实践表明分税制取得了巨大成功,较好释放了制度红利,充分调动了地方各级政府当家理财的积极性、主动性、创造性,成为改革开放后一段时间中国经济社会高速成长的重要引擎。党的十八届三中全会以来,财税体制改革呈明显加速之势,从国家层面出台了一系列改革文件,整体改革进入了深水区。鉴于财政体制在财税制度设计中的核心地位,而分税制又是世界绝大多数国家处理多级政府间财政关系最为有效的实现形式,为此笔者建议在新一轮财税体制改革过程中,要在坚持分税制原则基础上,不断注入新理念、新内涵、新形式。

1994 tax-sharing system is a rational choice of China finance system model and an important innovation, and previous practices during the past years proved its success in releasing system benefit, fully encouraging the financing incentives of local governments. it＇s one important driver of China economic and social developments in second half of our reform. Since the 3 rd plenary session of the 18 th CPC central committee of the party, finance and tax reform is accelerating, and lots of reform documents have been released in the State-level and the general reform has stepped into the deep-water area. As the finance system is the core of finance and tax system design, and tax-sharing system is a sound practice taken by most of other countries in the world to handle the finance relationship among different government levels, it＇s recommended that tax-sharing system should maintained in the new reform round and input new ideas, perceptions and forms during the process.