对分税制财政体制运行效应的评价及建议

Evaluations and Suggestions to the Tax-sharing Fiscal System

分税制财政体制作为一种新的制度安排,它在规范政府间财政分配关系、促进财政收入稳定增长、规范财政收入分配秩序、提高地方政府的征税努力程度、强化各地区对中央财政的依赖性方面发挥了积极作用。同时,分税制财政体制在运行中也暴露出了一些问题。本文提出了进一步完善分税制财政体制的若干建议。

As a new institutional arrangement, the tax-sharing fiscal system models the intergovern-mental fiscal relations, promotes the growth of fiscal revenue, models the distribution order of fiscal reve-nue, increases the local governments efforts in collecting taxes, and intensifies the fiscal dependence of lo-cal governments on the central governments. The tax -sharing fiscal system also has some defects. The au-thor puts forward some suggestions to implement the tax-sharing fiscal system.