改革开放四十年我国财政体制改革回顾与展望

The Review and Prospect of China's Fiscal System Reform on the 40th Anniversary of Opening-up and Reform

财政体制是处理政府间财政关系的基本制度安排,财政体制改革一直是财税改革以至政府管理体制改革的核心内容。改革开放以来,我国财政体制改革始终坚持一切从实际出发、实事求是的原则,针对不同阶段面临的主要矛盾和问题,围绕着调动中央和地方两方面积极性稳妥有序地向前推进,从改革开放之初打破统收统支的财政包干制到建立规范的分税制财政体制,其间经过不断探索和发展完善,取得了巨大的成功。本文在梳理过去四十年财政体制改革历程的基础上,总结提炼了改革经验与启示,并结合贯彻落实党的十九大报告有关部署要求,对下一步继续推进财政体制改革进行展望,提出了相关政策建议。

The fiscal system is the basic institutional arrangement to tackle intergovernmental fiscal relations.The fiscal system reform has always been one core content of the fiscal and taxation system and government management system. Since the reform and opening-up, China＇s fiscal system reform has always adhered to the principle of proceeding from reality and seeking truth from facts. In response to the major contradictions and problems faced at different stages, we have actively and steadily pushed forward the central and local enthusiasm from the beginning of reform and opening-up. Breaking the fiscal unified revenue and expenditure system and establishing a regulated tax-sharing system, during various stages of development and improvement, it has achieved great success. when sorting out the financial system reform in the past 40 years, this thesis summarizes and refines the experience and enlightenment of reform, and combines the implementation of the relevant requirements of the 19 th National Congress of the Communist Party of China, and looks forward to the next step to keep promoting fiscal system reform, and finally puts forward some policy suggestions.