将分税制进行到底--我国中央和地方财政关系格局的现状与走向分析

See the Tax-Sharing Reform through: Analysis of the Current Situation and Trend of the Fiscal Relationship between Central and Local Governments in China

对于分税制,要从分事、分税、分管三层含义上完整、准确、全面地认识和把握。在“分税制”和“分钱制”之间,事实上存在着一系列不容忽视的系统性差异。“分税制”所具有的一系列大不相同于“分钱制”的显著特征,应当也必须在同“分钱制”的比较分析中准确把握。我们在财政管理体制上所遭遇的一系列矛盾和问题,并非出在分税制本身,而是出在对于分税制的贯彻不到位上。由“名不符实”的分税制回归“名实相符”的分税制,由走了样的分税制回归本来意义的分税制,继续沿着分税制的道路走下去并使之趋于完善,而不是偏离这一方向甚至另辟新径,系重塑中央和地方财政关系格局的关键点和要害处。依照全面依法治国的要求,全面落实新《预算法》和新《预算法实施条例》,就要将分税制进行到底。除此之外,我们没有其他别的什么选择。

We should completely,accurately and comprehensively understand and grasp the tax-sharing reform from three aspects:affairs,taxes and administrative responsibilities.In fact,there are many systematic differences between the tax-sharing system and the revenue-sharing system.The tax-sharing system has a number of remarkable characteristics that distinguish it from the revenue-sharing system,which should and must be accurately grasped in comparative analysis of the two systems.The contradictions and problems we have encountered in the fiscal administration system are not caused by the tax-sharing system itself,but by its poor execution.It is crucial for reshaping the fiscal relationship between central and local governments to faithfully implement the tax-sharing reform,bring it back to the right track,and continue to make it better instead of deviating from it or turning to a new alternative.It's necessary to see the tax-sharing reform through in order to meet the requirements of rule of law,and fully implement the revised Budget Law and Budget Law Implementation Regulations,for we don't have much choice other than that.