摘要
党的十八大以来,中国财税体制改革取得了巨大进展,但距离建立现代财税体制要求仍有差距。未从根本上理顺中央与地方政府事权、事责关系,以及由此产生的政府间事权和支出责任不相适应、政府间事权和财力不相匹配问题,是影响中国财税体制改革纵深推进的核心因素。谋划新一轮财税体制改革,亟须以推进政府间事权划分为统领,在明晰划分和配置政府间事权、事责、支出责任的基础上,建立现代财政制度,为加快中国式现代化进程提供财政支撑。
Since the 18th National Congress of the Communist Party of China,substantial progress has been made in reforming China’s fiscal and taxation system,though there remains a gap in establishing a modern fiscal framework.The primary issue has been the failure to fundamentally clarify the relationship between the central and local governments in terms of powers and responsibilities.This causes no inter-adaptation between inter-governmental powers and expenditure responsibilities,as well as a misalignment between inter-governmental powers and fiscal resources,both of which have been a key factor impeding China’s further advancement of fiscal and tax system reform.So,the new round of fiscal and tax reform should be guided by the division of inter-governmental powers.Based on the framework of inter-governmental fiscal relations,this paper discusses the basic concepts such as powers,responsibilities,and expenditure responsibilities and their logical connections.Based on this,it discusses inter-adaptation between inter-governmental powers and expenditure responsibilities and the alignment between inter-governmental fiscal re⁃sources and powers,in addition to defining that improved division of inter-governmental powers shall be the core in de⁃signing the new round of fiscal and tax system reform.Firstly,by considering and reflecting on the division of China’s inter-governmental powers in the process of exploring inter-governmental fiscal relations,it finds out that the division of inter-governmental powers is unreasonable,with a focus on dividing inter-governmental powers from the perspective of government authority.Secondly,fiscal authority is highly con⁃centrated in the central government,with a focus on the division of inter-governmental tax revenue.The central and higherlevel governments concentrate their fiscal resources layer by layer,and fiscal transfer payments have not effectively alleviat⁃ed the financial pressure on local governments,but focused on the allocation of inter-governmental fiscal resourc
作者
周波
王健
艾思源
ZHOU Bo;WANG Jian;AI Si-yuan(School of Finance and Taxation,Dongbei University of Finance&Economics,Dalian 116025,China;School of Law,Shanghai University,Shanghai 200444,China)
出处
《东北财经大学学报》
2024年第3期53-67,共15页
Journal of Dongbei University of Finance and Economics
基金
辽宁省社会科学规划基金重大委托项目“有机结合扩大内需与供给侧结构性改革的财政货币政策协同机制研究”(L23ZD054)
东北财经大学研究阐释党的二十大精神校级项目“有机结合扩大内需与供给侧结构性改革的财政货币政策协同机制研究”(DUFE2023E11)。
关键词
政府间事权划分
财税体制改革
财政体制
division of inter-governmental powers
fiscal and taxation system reform
fiscal system
