宪法框架下中国财税体制改革的意义、重点与挑战

Values,Main Points and Challenges of Fiscal and Taxation System Reform in China's Constitutionalism Construction

财税体制改革具有积极的宪法意义:预算改革有利于强化对国家权力的约束;税制改革能够促进公民权利保障和社会公正;事权及支出责任划分有助于央地关系的法治化和规范化。本轮财税体制改革的挑战一方面来自民主性缺失导致的改革动力不足,另一方面则是由于改革的政策导向致使其不能完全满足法治原则的要求。未能从宪法的高度认识中国的财税体制,从而没有以宪法原则为指导,是中国财税体制改革的最大问题。

China's reform of fiscal and taxation system has constitutional values:reform of budget system could inforce the restrain to government's power;reform of taxation system could improve citizens'rights and social justice;governance and spending the responsibility could take the relations between central government and local government under the law.The challenges of this round of reform are lack of impetus because of the shortage of democracy as well as the policy oriented reform technique.Yet failing decipher the reform of The governance and spending the responsibility from constitutional perspective is the most serious problem.