分税制与预算管理制度的改革与发展

Reform and development of tax sharing system and budget management system

分税制财政体制改革与预算管理体制改革都是我国财税体制改革的重要内容,是完善现代财政体制的关键环节。分税制从1994年实行至今,从分级分税到权责利统一,政府间分配关系不断完善。此外,预算管理体制也从初步框架到法制建设再到预算绩效管理,预算管理进程不断深入,为建立现代财政体制奠定了基础。但是,中央与地方财政关系失衡、财政预算管理公开范围有限、财政透明度低的问题仍然存在。因此,还需要进一步优化中央与地方税收分享体系,提高地方财政信息公开力度,更好地发挥财税体系对国家治理的重要作用。

The reform of tax sharing financial system and budget management system are both important contents of China’s financial and tax system reform and the key link to improve the modern financial system.Since 1994,the tax sharing system has been continuously improved from graded tax sharing to the unification of rights,responsibilities and interests.In addition,the budget management system has also gone from the preliminary framework to the construction of the legal system and then to the budget performance management.The process of budget management has been deepening,which has laid the foundation for the establishment of a modern financial system.However,the problems of unbalanced financial relationship between the central and local governments,limited openness of financial budget management and low financial transparency still exist.Therefore,it is also necessary to further optimize the central and local tax sharing system,improve the disclosure of local financial information,and give better play to the important role of the fiscal and tax system in national governance.